This discussion clarifies whether Tax Deducted at Source (TDS) is applicable to marketing commissions. It confirms that TDS does apply under section 194H at a rate of 5%. The query also addresses the invoicing process, with one view suggesting an invoice can be raised, while another suggests it's not necessary per commercial practice, though mentioning it in the MOA/AOA might be relevant.
01 June 2022
Is TDS applicable on Marketing Commission ?If yes, then What is the TDS rate? Can a retail company raise an invoice for marketing commission?