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
RAXIT PATEL (Student CA Final ) (107 Points)
03 January 2014DEAR 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
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 :-
So no need of case law..
CHIRAG DEEPAK GANATRA
(CA FINAL)
(1054 Points)
Replied 03 January 2014
Agree with Armin...............................................
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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