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Tds on membership fees

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18 June 2013 we are paying a membership fees to a research institute. will this attract tds u/s 194 j or not?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
18 June 2013 No. TDS not required to be deducted. Section 194J not attracted.

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