Section 393(4); Table [For No deduction at source] - Commission or Brokerage

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Full Text of the Document

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.... for No Deduction 1 Commission or brokerage referred to in Section 393(1) [Table: Sl. No. 1(ii)] Commission or brokerage payable by Bharat Sanchar Nigam Limited (BSNL) or Mahanagar Telephone Nigam Limited (MTNL) to their Public Call Office (PCO) franchisees. Effect of the provision Although commission or brokerage is ordinarily liable to deduction of tax under Section 393(1....