U/s 194J
suraj yadav
(Sr. Accounts Executive)
(63 Points)
Replied 30 December 2009
It depend on the nature of licence , for which fees is to paid. If licence fees is paid in case of Leave and licence agreement than U/S 194 I will applicable , if licence fees paid for contract between parties than it will fall u/s 194 C and If licence for professional or technical service than it will fall in 194 J.