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Commission on TRS

18 September 2019

Sir during course of audit we found that in case of mobile dealers commission is paid to paytm and bajaj finance. Whether TDS is to be deducted on payment as it exceeds 15000

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4 Replies

Kapadia Pravin (17264 Points)
Replied 18 September 2019

Commission is paid to whom by whom ?

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sarika aggarwal (partner) (37 Points)
Replied 20 September 2019

Sir paid by mobile dealer to paytm and bajan finance

Kapadia Pravin (17264 Points)
Replied 21 September 2019

@ Sarika
Yes Mam - TDS is to be deducted under 194H @ 10%

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Suresh Thiyagarajan (Student) (3986 Points)
Replied 21 September 2019

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.

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