1. Yes, it falls under commission and TDS is to be deducted u/s 194H @ 5% on the commission amount paid at the time of credit or payment, whichever is earlier if the payment exceeds Rs. 15,000 in aggregate.
Please correct me if the above solution has an alternative view.
O P Bagla & Co LLP
New Delhi
CA Inter
View Details
CAclubindia
