Section 194J: TDS on Royalty Payments Applicable from July 13, 2006; Disallowance u/s 40(a)(ia) for Non-Compliance.

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....TDS - since the TDS provisions under section 194J in relation to royalty were applicable only from 13-7-2006 only the payments made for the period from 13-7-2006 onwards will be disallowed under section 40(a)(ia) for non-deduction of tax at source .... - AT....