ITMS

৯৪ - Deduction or collection of tax at source from commission, discount, fee, etc.

2025-26 2024-25 2024-25 2023-24

94. Deduction or collection of tax at source from commission, discount, fee, etc.—
(1) Where any company or firm is making a payment or allowing an amount to a distributor, called by whatever name, or to any other person by way of commission, discount, fees, incentive or performance bonus or any other performance r...

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