TDS on Document Attestation

This query is : Resolved 

02 January 2023 A Company have given Commercial documents for attestation process to an Agency who provides related attestation services and the amount for the service is above Rs 50000/- . I want to know whether TDS have to be deducted by the Company on the taxable amount while making payment to the agency?

02 January 2023 Yes, TDS liability arises u/s. 194Jb of IT act...


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