Tds 194J section query

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is there any tds section 194JB ?
coz its reflecting in 26AS ...plz let me know
Replies (4)
Section 194JB are not the engrossed sections or provisions in the Income Tax Act, 1961 (“Act”) but are segregated section codes for the section 194J of the Act for the purpose of filing of e-TDS return to distinguish deduction of tax (TDS) under section 194J either at 2% or 10%.

It would be same as 194J

ONE IS SEC 194JA AND SEC 194 JB .
ONE IS FEES FOR TECHNICAL SERVICE ENGAGED IN PROFESSION.
ANOTHER IS 194JB.
These two sections are basically sub section of 194J
194J(b)- Fee for professional service or royalty etc. ( @ 10%)

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