No TDS applies to stockist margins, unexercised ESOPs, or statutory interest paid to MSME vendors
No TDS applies to stockist margins, unexercised ESOPs, or statutory interest paid to MSME vendors Issue Issue I (Trade Discount vs. Commission): Whether margins retained by stockists under regulatory/quality controls represent taxable “commission” requiring TDS under Section 194H. Issue II (ESOP TDS Timing): Whether the TDS obligation on ESOPs under Section 192 triggers at the… Read More »