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section 194J

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(Querist)
27 September 2009 A firm having annual turnover of RS.50 lacs wants to pay Rs.36000/- p.a as accounting charges to their accountant. Is the firm liable to deduct TDS u/s 194J on accounting charges?
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CA SANJAY MUKHERJEE

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CA SANJAY MUKHERJEE (Expert)
27 September 2009 Yes.

Please refer the link for rates

http://multiutils.com/itax/tds0910.htm

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