Commission and brokerage paid to eligible public call office franchisees qualify for withholding tax non-deduction.

Commission or brokerage covered by Section 393(1), Table Sl. No. 1(ii), is ordinarily subject to deduction of tax at source. No deduction is required where BSNL or MTNL pays such commission or brokerage to its Public Call Office franchisees. The exclusion applies only if the payment falls within the specified commission or brokerage category, the payer is BSNL or MTNL, and the recipient is a PCO franchisee.

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