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Tds applicability on the payment of examination fees to govt

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(Querist)
26 July 2012 If we are paying official fees for filing the request for examination fees to the Controller of Patents for Patents, then does it attracts TDS?
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CA.Sourabh Sethia

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CA.Sourabh Sethia (Expert)
28 July 2012 Yes it is applicable even in case of PSU's
u/s 194J

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