Sum paid towards ‘toll free telephone charges’ amounts to royalty; liable for Sec. 194J TDS

INCOME TAX : Where assessee made payments towards toll free telephone charges for toll free telephone number provided by telecom operators whereby charges for calls made by consumers to toll-free number were borne by assessee, payment made by assessee for such services amounted to royalty under section 9(1)(vi) and assessee was liable to deduct TDS under section 194J on same

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194010/sum-paid-towards-‘toll-free-telephone-charges’-amounts-to-royalty-liable-for-sec-194j-tds.aspx