TMI BlogThe payment was admittedly made for copyright / literary work; hence it has to be considered as royalty....The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J - Failure to do so, the provisions of section 40(a)(ia) would come into operation - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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