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rate of tds on service charges

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(Querist)
08 December 2008 Whether 194C or 194J becomes applicable on " one time service charges towards firewall and associated services"?

How to substantiate it?
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CA. Mahesh Agarwal

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CA. Mahesh Agarwal (Expert)
08 December 2008 there is no impact of one time charges
if it is covered under technical service then 194j otherwise 194i

In ur case, it is looking 194J

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