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SIM Card Sales Exempt from TDS u/s 194H: Classified as 'Principal to Principal' Transactions, Not Commissions.
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....Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of service embedded or encrypted on SIM cards, and treating same as 'Principal to Principal transaction' - AT....
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