Charges for Internet service

Please let me know in which section we have to deduct TDS if any internet service provider given internet service for faster internet speed to a party.

This is one part of notice received from I.T. office, stating that TDS should be deduct u/s194J.

Replies (2)

When IT depertment says 194j .. deduct as per its instructions only 

But i want some exlanation for the same, it will increase my knowledge.

Please reply me urgently for making reply to I.T.Dept.

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