Tds on royalty paid to government

shivani ebitwar (24 Points)

09 February 2022  
I have one doubt

Whether TDS Is applicable on Royalty paid to governament for extraction of sand/murum.

I think since we are paying amount to government TDS Will be not required.

And also Rate of TDS as per sec 194J is 10% on royalty but in Case royalty paod in case of consideration against sale then TDS rate shall be 2 %.

I am confused on this which rate is applicable??