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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TDS on account of payment gateway charges u/s 194H - covered ...

Income Tax

March 28, 2019

TDS on account of payment gateway charges u/s 194H - covered under notification dated 31.12.2012 for non deduction of TDS as “credit card or debit card commission for transaction between the merchant establishment and the acquirer bank” - no disallowance u/s 40(a)(ia)

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. TDS u/s 194H - Payment Gateway Charges - the parties are service providers who collect fees from participants and they collect gateway payment commission from the...

  3. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

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  5. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

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  7. The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

  8. Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC

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