Questions & Answers On: TDS u/s 194-H

Is there a TDS obligation u/s 194-H of Income Tax Act when making payment to dealers for sim cards?
Subject: Is there a TDS obligation u/s 194-H of Income Tax Act when making payment to dealers for sim cards?
Category:  Income Tax
Asked by: Abdul Malik
Answered by:
Tags: ,
Date: September 15, 2018
Excerpt of answer:

In the case of the telecom company, it is the owner of the prepaid voucher/SIM card and not the wholesale dealer. It is the telecom companies who are providing the services to the distributors on prepaid package. If at all, there is an agency relationship on which TDS is required to be deducted on the commission paid to the dealers is qua the cellular operator and the wholesale dealer