Tag Archives: section 194H

No Section 194H TDS on discount to distributors of prepaid SIM cards

By | March 4, 2020

CIT (TDS) Vs Vodafone Cellular Ltd. (Bombay High Court) Income Tax Appeal No. 1152 of 2017 27/01/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT This order will dispose of all the above five appeals. 2. Heard Mr. Sham Walve, learned standing counsel revenue for the appellant and Ms.Mrunal J. Parekh, learned counsel for the… Read More »

Amount paid by Prasar Bharati to advertising agencies liable to TDS u/s Sec. 194H TDS: SC

By | April 4, 2018

SUPREME COURT OF INDIA Director, Prasar Bharati v. Commissioner of Income-tax, Thiruvananthapuram R.K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ. CIVIL APPEAL NOS. 3496-3497 OF 2018 APRIL  3, 2018 JUDGMENT Abhay Manohar Sapre, J. – Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at… Read More »

TDS on Commission / brokerage-Section 194H

By | May 26, 2016

TDS on Commission or TDS on brokerage Provision regarding TDS on Commission or brokerage is provided in Section 194H of Income tax Act After Finance Act 2016 BUY Salient Features of  TDS on Commission or TDS on brokerage Threshold limit for TDS on Commission or TDS on brokerage under Section 194H of Income Tax Act… Read More »

TDS Rates and Limit revised w.e.f 01.06.2016

By | May 19, 2016

Revised TDS Rates and Limit w.e.f 01.06.2016 Finance Act 2016 has revised TDS Rates and limit for Rationalization of tax deduction at Source (TDS) Under the scheme of deduction of tax at source as provided in the Act, every person responsible for payment of any specified sum to any person is required to deduct tax at… Read More »

CBDT clarify TDS issues on payments made by Television channels, Broadcasters and Newspapers

By | March 8, 2016

Issue of clarification on contentious TDS issues on payments made by Television channels, Broadcasters and Newspapers With a view to bring about clarity in the interpretation of certain contentious issues relating to Tax Deduction at Source (TDS) on payments made by television channels, broadcasters and newspapers, Central Board of Direct Taxes has issued two Circulars.… Read More »

Section 194H TDS on Discount allowed on recharge coupons

By | July 29, 2015

Discount allowed by assessee to its distributors in respect of starter packs and recharge coupons for its prepaid mobile service amounted to payment of commission or brokerage requiring deduction of tax at source under section 194H HIGH COURT OF CALCUTTA Hutchison Telecom East Ltd. v. Commissioner of Income-tax, TDS, Kolkata GIRISH CHANDRA GUPTA AND ARINDAM… Read More »