Withholding under section 194H: increased rate and no deduction for commissions paid by major telecom public call operators. Amendment to section 194H increases the withholding rate on commission and brokerage and adds a proviso that no deduction shall be made for any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withholding under section 194H: increased rate and no deduction for commissions paid by major telecom public call operators.
Amendment to section 194H increases the withholding rate on commission and brokerage and adds a proviso that no deduction shall be made for any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees.
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