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TDS 194C or 194J

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(Querist)
19 July 2010 Whether amount paid to individuals for preparing only drawings,artworks or illustrations to be incorporated in a book attracts TDS under 194C or 194J.
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CA. BIJENDER KR. BANSAL

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CA. BIJENDER KR. BANSAL (Expert)
19 July 2010 iF SUCH INDIVIDUAL HAS ANY PROFESSIONAL QUALIFICATION WHICH IS REQUIRED FOR SUCH WORK, THEN U/S 194J.
otherwise u/s 194C

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