Monday, 20 January 2014

Fee paid by share transfer agents to depositories to access their database won’t attracts sec. 194J TDS

Payment by share transfer agent to Depositories for availing access to database for downloading data electronically, is liable to TDS under section 194J
Karvy Computer- Share (P.) Ltd. v. Assistant Commissioner of Income-tax (2013) 40 312 (Hyderabad - Trib.) 

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