TDS Not Applicable on SIM/Mobile Recharge Card Discounts: ITAT Kolkata 

Nabirul Islam Vs DCIT (ITAT Kolkata)

The Income Tax Appellate Tribunal (ITAT) Kolkata has passed a ruling in Nabirul Islam Vs DCIT that is set to have wide-ranging implications for the telecom industry. The tribunal has decided that Tax Deducted at Source (TDS) is not applicable on discounts given by dealers or distributors to retailers on the sale of prepaid SIM

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