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Provisions of TDS for purchase of film rights

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(Querist)
24 August 2010 Please advise me whether TDS provisions are applicable for payment of purchase of Film rights. If yes as per which section and rate of TDS ?
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
24 August 2010 If your terms of the agreement is such that it amount to payment of royalty then TDS deductible u/s 194J.

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