Commission payments to PCO franchisees receive no-deduction treatment when paid by specified telecommunications entities under prescribed conditions.

Commission or brokerage payable by BSNL or MTNL to their Public Call Office franchisees is exempt from tax deduction at source where it falls within the specified commission or brokerage category. The no-deduction benefit applies only if the payer is BSNL or MTNL and the recipient is a PCO franchisee.

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