TDS Applicability on SIM Card and Recharge Coupon Commissions u/s 194H of the Income Tax Act.

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....TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of commission and discount to distributors and exigible to tax deduction at source under section 194H - AT....