Convenience fee retained by online ticketing platforms for independent services does not attract Section 194H TDS.
Convenience fee retained by online ticketing platforms for independent services does not attract Section 194H TDS. Issue Whether the amount collected and retained by an online ticketing aggregator as a convenience fee from customers constitutes “commission” constructively paid by a multiplex operator, attracting TDS under Section 194H and consequential proceedings under Sections 201(1) and 201(1A).… Read More »