https://www.taxtmi.com/highlights?id=32495 TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. Sections 194C and 194J are independent provisions. - HC en-us Mon, 19 Dec 2016 18:21:05 +0530 Mon, 19 Dec 2016 18:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32495 TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. Sections 194C and 194J are independent provisions. - HC Highlights Income Tax Mon, 19 Dec 2016 18:21:05 +0530 https://www.taxtmi.com/highlights?id=32495