U/s 194J
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Query
is general meeting=annual general meeting
Tds is not applicable on licence fee
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.
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