deducted under sections 192A, 194, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA, 194LBB
same meaning as in clause (i) of the Explanation to section 194H; (ii) "fees for technical services" shall have the same meaning as in Explanation2
Section 194H in The Income Tax Act, 1961
194H. [ Commission or brokerage. [Inserted by Act 14 of 2001, Section
deducted under sections 192A, 194C, 194DA, 194E, 194EE, 194F, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194LA, 194LB, 194LBA, 194LBB, 194LBC
deducted under sections 194C, 194E, 194EE, 194F, 194Q 194H, 194-1,194-IA, 194J, 194LA, 194LB, 194LC, 194LD, 196B, 196Cand 196Dofthe Income
deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column
section 194G from "Commission, etc., on sale of lottery tickets", under section 194H from "Commission or brokerage", under section 194-I from "Rent", under section
Section 72 in Finance Act, 1999
72. Omission of section 194H.
- Section 194H of the Income-tax Act shall be omitted with effect from
agents of assessee-
airlines is a „commission‟ within the meaning of Section 194H of the
Income Tax Act, 1961 (hereinafter referred ... price would
result in bringing the transaction within the ambit of Section 194H of
the Act. If that be so, would the assessee-airlines
called upon the State Government to deduct tax at source under Section 194H of the Income-tax Act, 1961 (hereinafter referred ... communication at annexure D collectively, and for a declaration that Section 194H of the Act is not applicable to an assessee carrying on business