Discounts on SIM Cards and Recharge Coupons Classified as Commission; Subject to TDS u/s 194H.

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....TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to the subscribers at the listed price is commission and it is subject to TDS under s. 194H - AT....