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

Payment Gateway Charges Not Brokerage, No TDS Liability u/s 194H, Income Tax Act.

November 30, 2023

Case Laws Income Tax AT

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

Payment Gateway Charges Not Brokerage, No TDS Liability u/s 194H, Income Tax Act.

November 30, 2023

Case Laws Income Tax AT

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