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Tds u/s 194j royalty

This query is : Resolved 

23 January 2013 As per the definition of roayalty under Sec 9(1)(vi) royalty includes process- transmission through sateelite fibre optic cable.

Then whether the internet charges/leased line charges are applicable to tds u/s 194j @10%. Please clarify

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23 January 2013 Yes TDS is deductible u/s 194J

24 January 2013 Agreed with Disha


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