Interconnect or port access charges not subject to TDS u/s 194J unless services are managerial, technical, or consultancy.

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....TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical or consultancy services are provided to an assessee and that mere use of technology would not make any service managerial/technical or consultancy service - AT....