TDS appliacablity

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A scool purchased zoom license for online classes for this purchase we have to deduct TDS under 194J??
pls guide..
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Every person, except an individual or a HUF, making payment to a resident for notified services is covered under section 194J of the Income Tax Act.

That is a zoom subscripttion and hence tds is applicable under 194j. For purchase of software’s tds is not applicable. 


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