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section 194H

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Budget 2025: Amendment to Section 194H TDS on Commission or Brokerage

Income Tax : Section 194H amendment raises TDS threshold for commission or brokerage payments from Rs. 15,000 to Rs. 20,000, effective from Apr...

February 2, 2025 2742 Views 0 comment Print

TDS Thresholds Rationalized in Finance Bill 2025

Income Tax : Finance Bill 2025 proposes new TDS thresholds for various sections, including interest, dividends, and commissions, effective Apri...

February 2, 2025 1239 Views 0 comment Print

Key TDS Changes Effective from 1st October, 2024

Income Tax : Important TDS rate changes from October 1, 2024, affecting insurance, rent, commissions, mutual funds, and e-commerce. Learn about...

September 27, 2024 65145 Views 1 comment Print

Decoding The Principal – Agent Relationship: An Analysis of Supreme Court’s Interpretation of Section 194-H of Income Tax Act, 1961

Income Tax : Explore the Supreme Court interpretation of Section 194-H of the Income Tax Act, 1961, analyzing the distinction between commissio...

April 15, 2024 2589 Views 0 comment Print

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 10338 Views 4 comments Print


Latest News


Budget 2024: Section 194H TDS Rate on commission or brokerage to reduce to 2% WEF October 1, 2024

Income Tax : Understand Section 194H of the Income-tax Act: It mandates a 5% TDS on commission or brokerage payments to residents, soon reducin...

July 24, 2024 8826 Views 0 comment Print


Latest Judiciary


No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions

Income Tax : Assessee was not liable to deduct TDS under section 194H as relationship between e-commerce platform and  assessee was not of an ...

February 3, 2025 141 Views 0 comment Print

Petition for waiver of pre-deposit u/s. 35F allowed as demand qualifies test of rare and exceptional case

Goods and Services Tax : Delhi High Court allowed the petition for waiver of mandatory pre-deposit under section 35F of the Central Excise Act, 1944 since ...

December 30, 2024 183 Views 0 comment Print

Disallowance u/s. 37 matter remitted back to CIT(A) for fresh consideration: ITAT Bangalore

Income Tax : ITAT Bangalore remitted the matter back to CIT(A) so that assessee can file necessary documents with regard to disallowance made u...

November 30, 2024 465 Views 0 comment Print

No TDS on Payments Received by Distributors/Franchisees from Third Parties

Income Tax : Calcutta High Court rules in favor of Vodafone Idea Limited, stating no TDS is required on payments received by distributors/franc...

July 10, 2024 486 Views 0 comment Print

Telecom Distributor Discounts Not Subject to TDS as Commission: Gujarat HC

Income Tax : Gujarat High Court rules in favor of Bharti Airtel Ltd, stating distributor discounts are not subject to TDS under Section 194 of ...

July 9, 2024 450 Views 0 comment Print


Latest Notifications


Revision of rate of TDS deduction on Agents Commission w.e.f 01.10.2024

Income Tax : TDS on agents commission reduced from 5% to 2% as per the Finance Bill 2024. New rate effective from October 1, 2024, under Sectio...

October 1, 2024 17013 Views 1 comment Print

TDS on payments for procuring or canvassing for advertisements

Income Tax : Law Related to Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies f...

February 29, 2016 8092 Views 0 comment Print


Penalty u/s 271C not leviable if reasonable cause shown for non-deduction of TDS

May 22, 2023 2052 Views 0 comment Print

ITAT Jaipur held that being a debatable issue there was a reasonable cause for non-deduction of TDS on specified transactions and accordingly penalty under section 271C of the Income Tax Act not justified.

No obligation to deduct section 194H TDS if commission not debited to Profit & Loss Account

May 8, 2023 3999 Views 0 comment Print

Ketan Sahebrao Purkar Vs ITO (ITAT Pune) The issue involved in the present appeal is whether on the facts and circumstances of the case, the appellant is liable to deduct tax at source u/s 194H in respect of expenditure claimed to have been debited to Profit & Loss Account under head “commission”. Without delving into […]

Section 194H TDS not deductible on Turnover Discount by Distributor to dealers

April 27, 2023 2493 Views 0 comment Print

ITO Vs Marda Associates (ITAT Kolkata) CIT (A) held that A.0. misunderstood that the benefit/ incentive/additional margin passed on by the appellant through credit notes was in the nature of commission. He further, misunderstood that discount/ additional margin could be given only on the invoice and not post invoice. It is submitted that the commission […]

TDS under Section 194H: An Analytical Review

April 27, 2023 2664 Views 0 comment Print

Delve into Section 194H of the Income Tax Act, exploring its intricacies on tax deduction for commission or brokerage payments. Learn about applicable rates, exemptions, and insights from relevant case laws. Stay informed to ensure accurate compliance.

Section 194H: TDS on Commission & Brokerage – Case Laws & key features

April 17, 2023 5010 Views 1 comment Print

Explore Section 194H of the Income Tax Act, covering TDS on commission and brokerage payments. Understand key features, tax rates, threshold limits, and obligations of deductors. Delve into relevant case laws for comprehensive insights into the application of Section 194H.

TDS not deductible on Sale of prepaid sim cards & roaming charge

March 31, 2023 1617 Views 0 comment Print

Sale of prepaid sim cards / recharge vouchers by the assessee to distributors cannot be treated as commission / discount to attract the provisions of section 194H of the Act and hence there cannot be any obligation on the part of the assessee to deduct tax at source thereon and consequentially there cannot be any disallowance u/s 40(a)(ia) of the Act.

Summary of TDS on Rent and TDS on Commission

March 27, 2023 12741 Views 1 comment Print

Understand TDS on Rent and TDS on Commission with this comprehensive summary. Learn about the provisions, rates, and thresholds for deducting TDS on these payments.

Section 194H TDS on Standard & Supplementary commission to travel agents

February 17, 2023 34353 Views 0 comment Print

The ambit of a contract of agency and its resultant effect on the classification of difference between the Actual Fare and Net Fare as being a Commission liable to deduction of TDS.

TDS Rate Chart for FY 2023-2024 (AY 2024-2025)

February 11, 2023 836529 Views 3 comments Print

TDS Rate Chart for FY 2023-2024 (AY 2024-2025) – Get complete details on Budget 2023 Amendments, Nature of Payment & Threshold Limits. Tax Deduction at Source (TDS) now at 3 crore limit for co-operative societies.

Section 194H TDS applicable on Payment to Oxford University for Referring Students

January 30, 2023 1686 Views 0 comment Print

Oxford University Press Vs DCIT (ITAT Mumbai) a) The assessee had made payment of School support services to various schools / societies for the services rendered by them to the assessee by way of referring the students to the booksellers to purchase the textbooks published by the assessee. b) But for the reference made by […]

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