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Income Tax - Highlights / Catch Notes

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TDS u/s 194H - incentive paid to various parties - Non deduction ...

Income Tax

April 28, 2023

TDS u/s 194H - incentive paid to various parties - Non deduction of tds - the retailers held the goods on their own behalf and not on behalf of the assessee and therefore they did not act as an agents of the assessee as such no TDS is deductible u/s 194H as it is not applicable in the case of assessee. - AT

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