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TDS on commission to pigmy agents (Income Tax)

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This query is : Resolved


( Author )
28 June 2010

whether TDS is deductable on commission paid to Pigmy agents U/s 194H.? There is a case law of Syndicate bank wherein it is said that commission paid to pigmy agents are in nature of salary hence it will not deducted U/s 194H. I am also not getting the details of this case law on google. so please tel me where i can get the details of this case law. and whether TDS is deductable U/s 194H.


!..SaNKeT..!

( Expert )
28 November 2013

In case depositors are paid only Commission, Employer-employee relationship does not exist with bank, So 194H applicable to commission paid to them.


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