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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TDS u/s 194J - membership fee for listing and custodian fee paid ...

Income Tax

November 24, 2018

TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under Section 194J of the Act on which TDS was required to be deducted.

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  6. Requirements with respect to the listing of securities on a recognised stock exchange - Rule 19 of the SECURITIES CONTRACTS (REGULATION) RULES, 1957 - as amended

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