TDS on purchase of Office 365

This query is : Resolved 

20 March 2023 We have taken 25 Nos Office 365 license subscribed for 1 year. And we are paying to them around INR 3,200/- per month.
Is this transaction attracts TDS u/s 194J fees for technical services ?

20 March 2023 Yes, TDS applicable on such payment.


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