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TDS on Scientific Research & Development fees of Green-Belt Project

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(Querist)
13 December 2024 Please tell me the TDS applicability on Scientific Research & Development fees of Green-Belt Project. If we deduct TDS u/s 194J, then TDS rate will be 2% or 10%?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
13 December 2024 u/s. 194JB ---- 10%.
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