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    <title>TDS on Channel Placement Charges: Dubbing Services Payments Subject to Section 194C, Not 194J of Income Tax Act.</title>
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    <description>TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a sub-contractor - TDS to be deducted u/s 194C and not u/s 194J - AT</description>
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