TDS not deductible on sum paid to banks for utilization of credit card facilities

Commission paid to the credit card companies cannot be considered as falling with in the purview of S.194H. Even though the definition of the term “commission or brokerage” used in the said section is an inclusive definition, it is clear that the liability to make TDS under the said section arises onl

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