TDS u/s 194J - part time accountant - writing charges - feeding ...
Part-time accountant entering data into a computer exempt from Section 194J TDS for professional services. No disallowance.
August 2, 2019
Case Laws Income Tax AT
TDS u/s 194J - part time accountant - writing charges - feeding details in computer - As the person was simply feeding details in computer, he cannot be considered as a professional, and therefore in our considered opinion, section 194J is not applicable to present facts - no disallowance.
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