Tds

Yes. Payment to Author is covered under section 194J. Cause the definition only includes ROYALTY. and any payment to Author towards their work is termed ROYALTY..

Section 194 : TDS is to be deducted @ 10% on any amount paid to any resident as :-

1. Fees for Professional services or,
2. Fees for Technical Services or,
3. Royalty pr,
4. Any sum referred to Section 28

So no need of case law..

Agree with Armin...............................................