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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed ...

Income Tax

August 23, 2017

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the assessee for availing such service cannot be characterized as a ‘as a fee for technical service’ - No TDS liability.

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