One of my client is having more than 50 branches in a region. One among such branch is desginated to prepare and file quarterly tds return. All the branches have got seprate TAN. The designated branch prepare,file and pay the tds upload fee. The fee are apportioned between the branches. For the year the client expects the upload fee to cross more than Rs. 30000 and want to deduct tds u/s 194j.
Whether the tds ereturn upload fee is liable for tds. Please advice