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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Non-deduction of TDS on transaction charges on payment made to ...


No TDS required on stock exchange transaction charges u/s 194J of Income Tax Act for facilities provided.

September 24, 2019

Case Laws     Income Tax     AT

Non-deduction of TDS on transaction charges on payment made to Stock Exchanges - transaction charges are in the nature of payments made for facilities provided by the Stock Exchange and no TDS on such payments would be deductible u/s 194J

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