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    <title>Court Examines TDS Deduction for CMD Commission: Is Section 194H or Section 192 Applicable for Timing and Nature?</title>
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    <description>TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act, unlike other TDS provisions require deduction of tax at source under the head “Salary only at the time of payment and not otherwise.&quot; - HC</description>
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      <description>TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act, unlike other TDS provisions require deduction of tax at source under the head “Salary only at the time of payment and not otherwise.&quot; - HC</description>
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