section 194 j


This query is : Resolved 

(Querist)
18 February 2008 Sir do payment to internet services provider is liable for deduction of tax at sourec or it is also exempt as mobile service provider under skycell communication ltd & Anr Vs DCIT & Ord. (2001) 251 ITR 53 (MAD)

20 February 2008 Yes, Rate of 194C applicable


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