Tds on techinical service.

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What does Techinical service include to deduct TDS @ 2% under 194J. Does buying and selling of software included in techinical service??
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TDS rate of 2% shall be applicable only in a case where the payee is engaged only in the business of operation of call centre. According to me, buying and selling of software shall be considered as Royalty and not FTS.
Tds rates for FY 20 21 is changed to 2% for techinical service sec 194J


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