tds on cash award by state govt to asian atheletes

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whether tds deducted from cash award by state govt to asian atheletes. if so under which section of i t act.
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10.4% u/s. 194J ...

 

why not under 194B. as no fee is paid how 194j will apply.

Refer:: incometaxindia.gov/Notification 88/2008


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