https://www.taxtmi.com/highlights?id=103385 Section 194H applies only where the recipient earns commission or brokerage while acting in a representative capacity for the payer. An online ticketing platform that dealt independently with customers, controlled platform data, bore operational risks, remained liable for platform claims and remitted a fixed ticket amount irrespective of collections operated on a principal-to-principal basis. Its retained convenience fee for digital booking services was therefore not commission paid or constructively paid by the cinema operator, and no tax-deduction obligation arose. Interest for failure to deduct tax was consequential to the primary obligation and was deleted. A separate unchallenged demand remained unaffected. en-us Thu, 03 Sep 2026 08:20:52 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103385 Section 194H applies only where the recipient earns commission or brokerage while acting in a representative capacity for the payer. An online ticketing platform that dealt independently with customers, controlled platform data, bore operational risks, remained liable for platform claims and remitted a fixed ticket amount irrespective of collections operated on a principal-to-principal basis. Its retained convenience fee for digital booking services was therefore not commission paid or constructively paid by the cinema operator, and no tax-deduction obligation arose. Interest for failure to deduct tax was consequential to the primary obligation and was deleted. A separate unchallenged demand remained unaffected. Highlights Income Tax Thu, 03 Sep 2026 08:20:52 +0530 https://www.taxtmi.com/highlights?id=103385