{"id":54989,"date":"2025-06-17T16:03:42","date_gmt":"2025-06-17T10:33:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=54989"},"modified":"2025-06-17T16:04:20","modified_gmt":"2025-06-17T10:34:20","slug":"tds-ded-u-s-194h","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/tds-ded-u-s-194h\/","title":{"rendered":"TDS ded u\/s 194H"},"content":{"rendered":"<p>A company which is into multi level marketing deducts and deposits TDS on Commission paid to its agents spread all across India. However AO has disallowed a part of Commission u\/s 37(1) as it could not trace some agents through mail\/email u\/s 133. Company contends that onus of payees is not on it as it has completed its duty of deducting and depositing TDS. Is there any case study as such.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[76,494],"class_list":["post-54989","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-business-expenditure","qa_tag-tds-u-s-194h"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/54989","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54989"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54989"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=54989"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=54989"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=54989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}