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Tds on payment gateway charges

This query is : Resolved 

25 August 2022 Sir, Is Tds Applicable for payment gateway charges... If it is applicable pls mention the tds rate under which section? The party are mentioning the Hsn code is 997159. Please clarify

25 August 2022 The payment gateway charges were in nature of fees for banking services and not 'commission' or 'brokerage' and thus no TDS was deductible from the said charges.



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