Amendment of section 194J.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....194J of the Income-tax Act relating to fees for professional or technical services. Sub-section (1) of the said section, inter alia, provides that the deduction of tax at source in respect of any sum by way of fees for professional services and technical services, etc. Clause (B) of the first proviso to sub-section (1) of the said section provides that tax is not required to be deducted under sa....