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Income Tax | Payment Gateway Charges Not Subject to TDS u/s 194H: Delhi ITAT

15 Sept 2026 · 3d agoBy CA Vijayakumar Shetty

Delhi ITAT holds payment gateway charges are service fees, not commission, and Section 194H TDS is not applicable absent a principal-agent relationship. The post Payment Gateway Charges Not Subject to TDS u/s 194H: Delhi ITAT appeared first on TaxGuru .

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