paid on or before the due date specified in sub-section (1) of section 139: Provided that where in respect of any such ... 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
rule (1) or sub-rule (2), any sum deducted under section 194-IB shall be paid to the credit of the Central Government within ... quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year
under section 193 from "Interest on securities", under section 194 from "Dividends", under section 194A from "Interest other than interest on securities", under section 194B ... Unit Trust of India", under section 194G from "Commission, etc., on sale of lottery tickets", under section 194H from "Commission or brokerage", 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
under Section
201(1) or liable for interest under Section 201(1A) of the Act;
(vi) in these circumstances the provisions of Section 194H ... purview of the said Section. In this context, it would be
necessary to extract the relevant portions of Section 194H of the Act.
The said
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
considered as commission or brokerage defined under Explanation (i) of Section 194H of the Act. This writ petition was filed in this Court ... basis. Advertising Agency infact acts as an agent of the advertisers. Section 194H is not attracted on trade discount allowed by the petitioner to advertising
payments paid by the assessee is not commission as
envisaged under Section 194H of the Act?"
ITA No.145 & 784 of 2009 Page ... Section 201 (1A) of the Act. In view of the fact that the
Tribunal having coming to the conclusion that Section 194H
that the respondent-assessee, JDS Apparels Private Limited
had not violated Section 194H of the Act. As a consequence, it has been
held that ... payee and the provisions of this section shall
apply accordingly."
7. Section 194H of the Act applies to income by way of commission
