Section 194JB are not the engrossed sections or provisions in the Income Tax Act, 1961 (“Act”) but are segregated section codes for the section 194J of the Act for the purpose of filing of e-TDS return to distinguish deduction of tax (TDS) under section 194J either at 2% or 10%.
ONE IS SEC 194JA AND SEC 194 JB . ONE IS FEES FOR TECHNICAL SERVICE ENGAGED IN PROFESSION. ANOTHER IS 194JB. These two sections are basically sub section of 194J