Commission or brokerage payments to PCO franchisees receive TDS non-deduction when made by specified telecommunications payers. Commission or brokerage covered by Section 393(1), Table Sl. No. 1(ii), is exempt from tax deduction when payable by BSNL or MTNL to their Public Call ... Summary
Commission or brokerage payments to PCO franchisees receive TDS non-deduction when made by specified telecommunications payers.
Commission or brokerage covered by Section 393(1), Table Sl. No. 1(ii), is exempt from tax deduction when payable by BSNL or MTNL to their Public Call Office franchisees. Non-deduction applies only where the payment is covered commission or brokerage, the payer is BSNL or MTNL, and the recipient is a PCO franchisee. Payments meeting these cumulative conditions are excluded from the applicable TDS requirement.
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