Clarifying TDS u/s 194H: Determining if payments to Third-Party Service Providers qualify as commission or brokerage.

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....TDS u/s 194H - Payment made to TSPs commission or brokerage - in the case of lab results, the TSPs/ collectors / aggregators are not going to be benefited by the test results and it is the patient who is going to be benefitted by the lab results - AO to examine the fact to ascertain true relationship - AT....