Tds 194J section query

This discussion clarifies that TDS section 194JB isn't a standalone section of the Income Tax Act, 1961. Instead, it's a specific code used in e-TDS returns to differentiate TDS deductions under Section 194J. These codes, like 194JA and 194JB, help distinguish between different rates for fees for technical services, professional services, or royalties, all falling under the umbrella of Section 194J.