TDS Not Applicable on Discounts for Prepaid SIM Cards in Principal-to-Principal Deals, Rules Section 194H.

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....TDS u/s 194H - discount given by the assessee to its distributors on prepaid SIM Cards - When the transaction was between two persons on principal to principal basis, deduction of tax at source as per section 194H of the Act, would not be made since the payment was not for commission or brokerage.....