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TDS ON LISTING FEES PAID TO RETAIL STORES FOR SALE OF GOODS

This query is : Resolved 
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(Querist)
27 August 2021 Hi Fellow mates,
Can anyone guide me on issue - Listing Fees paid to retail stores like D mart, Big bazaar, etc for sale of goods falls under which section for TDS deduction?

Thanks in advance
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VANAJA RANI

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VANAJA RANI (Expert)
27 August 2021 Liable to deduct @5% u/s 194H
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