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Income Tax - Highlights / Catch Notes

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TDS u/s 194H - Payment Gateway Charges - the parties are service ...

Income Tax

November 30, 2023

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 appellant after returning the gateway charges they transfer the balance amount collected from the participants to the appellant. - Not in the nature of Brokerage - No TDS liability u/s 194H - AT

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