https://www.taxtmi.com/highlights?id=25164 The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J - Failure to do so, the provisions of section 40(a)(ia) would come into operation - AT en-us Wed, 07 Oct 2015 15:55:23 +0530 Wed, 07 Oct 2015 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25164 The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J - Failure to do so, the provisions of section 40(a)(ia) would come into operation - AT Highlights Income Tax Wed, 07 Oct 2015 15:55:23 +0530 https://www.taxtmi.com/highlights?id=25164