Tag Archives: TDS on commission or brokerage

Section 194H TDS on Discount allowed on recharge coupons

Discount allowed by assessee to its distributors in respect of starter packs and recharge coupons for its prepaid mobile service amounted to payment of commission or brokerage requiring deduction of tax at source under section 194H HIGH COURT OF CALCUTTA Hutchison Telecom East Ltd. v. Commissioner of Income-tax, TDS, Kolkata GIRISH CHANDRA GUPTA AND ARINDAM… Read More »