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[Cites 0, Cited by 2] [Section 194H] [Entire Act]

Union of India - Subsection

Section 194H(i) in The Income Tax Act, 1961

(i)"commission or brokerage" includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or for any services in the course of buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing, not being securities;