TDS on website development

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Is tds applicable to website design and development changes u/s 194JA ? applicable rate?
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Quick Summary
TDS applies on website design and development as technical services under section 194J. The applicable TDS rate is generally 2 percent.

Yes. Website Design and Development comes under the defination of Technical Fees as defined in Incoms tax Act. Applicable Rate of TDS will be 2% under sec 194JA.


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