Internet Connection Payments: No TDS Needed u/ss 194C, 194-I, 194-J; Disallowance u/s 40(a)(ia) Not Required.

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....Disallowance u/s. 40(a)(ia)- broadband connectivity charges - on payment for internet connection charges, neither section 194C is applicable nor section 194-I nor 194-J - No TDS required hence no disallowance....