TDS on CTN

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Querist : Anonymous (Querist)
19 August 2010 Cargo Tracking Note Certification Charges (With Service Tax) are fall under which Section for deduction of TDS. Whether 194C or 194J?
Kindly provide Link of Notification from IT Act, India. (if available.)

19 August 2010 Dear

It is under section 194C
194J is for Professional. CTN come under 194C

Regards

Pooja



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