Contracts Not u/s 194C Don't Automatically Fall u/s 194J; Each Section Has Unique Applications.

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....TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. Sections 194C and 194J are independent provisions. - HC....