Student
128 Points
Joined July 2012
Section 194J - Sub Section (1) starts as:
(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of professional,technical,royalty and non-compete fee
Section 194I - the provisions of this section starts as:
Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent
Section 194J speaks about deduction of tax at source (TDS) on any sum which is paid to the recipient.
But, Section 194I speaks about the deduction of tax at source (TDS) on any income paid as rent.
