DEAR FRIENDS,
i was tried for the same but i cant find it so pleaseTell me. payments to authors is covered under section 194 j or other?if possible give me reason for the same
2 Replies
Amrin
(Chartered Accountant)
(215 Points)
Replied 03 January 2014
Yes. Payment to Author is covered under section 194J. Cause the definition only includes ROYALTY. and any payment to Author towards their work is termed ROYALTY..
Section 194 : TDS is to be deducted @ 10% on any amount paid to any resident as :-
- Fees for Professional services or,
- Fees for Technical Services or,
- Royalty pr,
- Any sum referred to Section 28
So no need of case law..
CHIRAG DEEPAK GANATRA
(CA FINAL)
(1054 Points)
Replied 03 January 2014
Agree with Armin...............................................
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