Advanced tds queries

CA RK (CA) (281 Points)

18 August 2016  
Whether TDS Is Deductible on following Payments, if Yes,Why & Under Which Section, 194J or 194C:- 1. Payment made for Car Repairs 2. Payment made to Courier Companies like DHL, Blue Dart,etc for Courier Charges 3. Payment for Internet Leased Line 4. Payment Made for Google Apps Business Renewal.