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    <title>Credit Card Payment Fees Classified as Bank Charges, No TDS Deduction Required u/s 194H of Income Tax Act.</title>
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    <description>Payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within the meaning of section 194H of the Act and no TDS is required to be deducted u/s 194 H - AT</description>
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      <description>Payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within the meaning of section 194H of the Act and no TDS is required to be deducted u/s 194 H - AT</description>
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