Query

U/s 194J

is general meeting=annual general meeting

Tds is not applicable on licence fee

 It depend on the nature of licence , for which  fees is to paid. If  licence fees is paid in case of Leave and licence agreement than U/S 194 I will applicable , if licence fees paid for contract between parties than it will fall u/s 194 C and If licence for professional or technical service than it will fall in 194 J.