TDS on Channel Placement Charges: Dubbing Services Payments Subject to Section 194C, Not 194J of Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the nature of getting work done through a sub-contractor - TDS to be deducted u/s 194C and not u/s 194J - AT....