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Tds on website membership

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05 August 2011 Hi,
A Company pays membership subscription to a website (Indiastat.com).
Can anyone tell me whether TDS is applicable on this or not.
If yes under which section.

05 August 2011 GOING BY THE WEB NAME IT APPEARS THAT THE TAX WILL BE DEDUCTIBLE UNDER SECTION 194J

CA MANOJ GUPTA
JODHPUR
09828510543



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