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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

TDS u/s 194H - Arrangements between the assessee and the ...

Income Tax

December 16, 2019

TDS u/s 194H - Arrangements between the assessee and the stockiest for sale of goods is in the nature of principal to principal basis, but not in the nature of principal to agent and accordingly, amount paid by the assesee to stockists is not in the nature of commission, which is liable for TDS u/s 194H.

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