https://www.taxtmi.com/highlights?id=31680 TDS u/s 194J - ‘settlement and custody’ fees paid to NSDL/CDSL are not covered by the provisions of Section 194J, as they cannot be considered as ‘technical services’. Consequently, there can not be any disallowance on the reason that TDS was not made, u/s 40(a)(ia) - AT en-us Fri, 14 Oct 2016 17:22:20 +0530 Fri, 14 Oct 2016 17:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31680 TDS u/s 194J - ‘settlement and custody’ fees paid to NSDL/CDSL are not covered by the provisions of Section 194J, as they cannot be considered as ‘technical services’. Consequently, there can not be any disallowance on the reason that TDS was not made, u/s 40(a)(ia) - AT Highlights Income Tax Fri, 14 Oct 2016 17:22:20 +0530 https://www.taxtmi.com/highlights?id=31680