Amendment of section 194J.

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Full Text of the Document

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....ch tax is deductible under section 192, to a director of a company; or". - Clause 71 of the Bill seeks to amend section 194J of the Income-tax Act relating to fees for professional or technical services. The existing provisions in sub-section (1) of the aforesaid section 194J provide that a person, not being a individual or a Hindu undivided family, who is responsible for paying to a resident a....