(B)"fees for technical services" shall have the same meaning as in Explanation2 to clause (vii) of sub-section (1) of section 9;(ia)thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139:
