TDS on web hosting charges payable to RESIDENTS

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Assessee is to pay a resident web hosting charges. What are the TDS implications for the same?
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TDS should be deducted as under 194J or 194C as per the nature of payment
It must be well covered under the definition of fees for technical services hence 194j will apply
Web charges TDS deduction under section 194 J or 194 C as per nature of payment


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