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TDS Not Applicable for Internet Services: Section 194J Excludes Payments for Leased Line and Broadband as "Technical Service.
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....TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical service rendered by a human. It would not include any service provided by machines or robots - No TDS u/s 194J - AT....
TaxTMI