Tag Archives: transaction charges

No TDS on transaction charges payment to Stock Exchange u/s 194J

By | June 10, 2016

Held Following the decision of the Hon’ble Apex Court in the case of Kotak Securities Ltd., we hold that no TDS is deductible on payment of transaction charges paid by members to Stock Exchange under section 194J of the Act, as they are not for technical services rendered but are in the nature of payments… Read More »