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TDS

This query is : Resolved 

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Querist : Anonymous

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Querist : Anonymous (Querist)
Hotel provide foreign exchange facility to its guests and then hotel sell the foreign currency to authorised dealer with whom hotel had entered into agreement .
Autorised dealer gives commission to hotel say @4% by including the same to exchange rate .
Now the question arises whether the said commission is liable to TDS .

It shall be covered u/s 194H

Yes the said commision will attract TDS provisions under section 194H.



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