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

This query is : Resolved 

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

27 August 2021 Liable to deduct @5% u/s 194H


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