TDS in case Fees for professional or technical services under section 194J :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
65	TDS in case Fees for professional or technical services under section 194J	section 206C Explanation (aa) sub clause(iii) inserted	Amendment	1st day of June, 2017	Inserted : Provided also that the provisions of this section shall have effect, as if for the words “ten per cent.”, the words “two per cent.” had been substituted in the case of a payee, engaged only in the business of operation of call centre. However, the definition of a person engaged only in the business of operation of call center is not defined.