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Tds on iro registeration fee

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(Querist)
03 August 2019 A company received an Invoice from ISO certifying agency which includes Registration fee. Shall we deduct the TDS on amount paid for Registration fee? If yes, Is it u/d 194J?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
04 August 2019 Yes deduct TDS u/s 194J.

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