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Tds deduction for patent and trade mark attorneys

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(Querist)
26 July 2013 Dear All,

Please instruct me that is there a need to deduct TDS on Payment to Patent & Trade Mark Attorneys? if yes, under which section & it's relevant provisions?

waiting for the reply....
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Hemant Kumar

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Hemant Kumar (Expert)
26 July 2013 Its a professional Fees, hence deduct 10% u/s. 194J.
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