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    <title>TDS Deduction in case lease line comes under which head</title>
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    <description>TDS on payments for leased line services is treated as withholding on fees for technical or professional services and falls within the scope of Section 194J, requiring payers to deduct tax at source under the withholding regime applicable to service fees.</description>
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      <description>TDS on payments for leased line services is treated as withholding on fees for technical or professional services and falls within the scope of Section 194J, requiring payers to deduct tax at source under the withholding regime applicable to service fees.</description>
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