No Section 194H TDS on discount to distributors of prepaid SIM cards

CIT (TDS) Vs Vodafone Cellular Ltd. (Bombay High Court)

Whether provisions of Section 194H of the Income Tax Act, 1961 will be applicable in case of discounts given by the assessee to the distributors on account of prepaid SIM cards.

Section 194H of the Act deals with commission or brokerage. It says that any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of

Please become a Premium member. If you are already a Premium member, login here to access the full content.