Tds 194 j or 194 i

This query is : Resolved 

27 December 2011
Hi,

Whether TDS to be deducted under Sec 194 J or 194 I with reference to the payment made to Bloobberg for subscription of Database.

Whether Subsription Comes under the definition of Technical Services or It is like renting of Equipment.

Thanks in advance

27 December 2011 subscription of databases comes under 194J.

e.g : database access of naukri.com, monster.com etc.



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