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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

TDS u/s 194J - membership fee for listing and custodian fee paid ...


Stock Exchange Fees Exempt from TDS: Not Classified as "Technical Services" u/s 194J of Income Tax Act.

November 24, 2018

Case Laws     Income Tax     HC

TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under Section 194J of the Act on which TDS was required to be deducted.

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