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Tds on processing fee for raising loan from bank

This query is : Resolved 
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(Querist)
18 February 2012 Dear Sir,

whether a person is liable to deduct TDS on processing fee paid for raising loan.

If yes than under which section.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
18 February 2012 If it is paid to Bank not necessary to deduct TDS, paid to other person it will be deductible u/s.194J
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