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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label ...

Income Tax

April 19, 2018

TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label Switching (“MPLS”) charges - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was not in the nature of technical services governed by section 194J - AT

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