Ltd., RNFI Services Ltd. and CSC E-Commerce Services Pvt. It noted that there was no dispute that the assessee earned only commission income from these transactions. Most importantly, Form 26AS independently reflected the actual commission received from the various principal companies. All commission was credited electronically and TDS was deducted by the principal companies under Section 194H (commission) and 194C (contractual payments) before payment.) The assessee furnished the official commission rate charts of the two largest principal companies from which commission was earned.