TDS on call centre services reduced under amended section 194J, effective from June 1, 2017 for qualifying payees. A proviso is inserted to treat payees engaged only in the business of operation of call centre as subject to a lower withholding rate of two per cent instead of ten per cent on fees for professional or technical services payable to residents; this amendment is prospective and takes effect from 1 June 2017.
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Provisions expressly mentioned in the judgment/order text.
TDS on call centre services reduced under amended section 194J, effective from June 1, 2017 for qualifying payees.
A proviso is inserted to treat payees engaged only in the business of operation of call centre as subject to a lower withholding rate of two per cent instead of ten per cent on fees for professional or technical services payable to residents; this amendment is prospective and takes effect from 1 June 2017.
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