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No TDS u/s 194H for HDFC Bank's card machine transactions; service charges not considered commissions.
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....TDS - card swiping machine is used - HDFC Bank collects money from paying bank of the customers who use the credit card and gives credit to the Account of the assessee after deducting service charges (discount charge / Commission) thereon - No TDS u/s 194H - AT....
TaxTMI
TaxTMI