#section 194H
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215 articlesIncome Tax

Income Tax
Applicability of TDS u/s. 194H on commission paid to PCO owners by BSNL/MTNL
Income Tax

Income Tax
S. 194H TDS applicable on payment in the nature of commission, even in the absence of relationship of a principal & agent
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Income Tax
S.194H TDS not deductible on charges for of utilization of credit card facilities
Income Tax

Income Tax
When there is detailed scrutiny with regard to an issue, no re-opening for mere change of opinion
Income Tax

Income Tax
S. 194H No TDS on discount given by IATA agent on Purchase of Ticket by retail customers, group passengers & small time agents
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Income Tax
No TDS on Bulk Purchase Discount as it is not commission – SC
Income Tax

Income Tax
No TDs deduction U/s 194H on Foreign Commission to Non-Resident
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Income Tax
No application of section 194H in respect of discount received on purchase of plots
Income Tax

Income Tax
Bank Guarantee Commission not liable to TDS U/s. 194H as it is is not a transaction between principal and agent
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Income Tax
No TDS on payment for purchase of goods / services through credit card transactions
Income Tax

Income Tax
If agreement was on principal-to-principal basis, payments made by the assessee to the distributor cannot be treated as commission liable for TDS U/s. 194H
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Income Tax
Existence of a Principal – Agent relationship must for applicability of Section 194H
CA, CS, CMA

CA, CS, CMA
Role of Chartered Accountant in Your Growth
Income Tax

Income Tax
