Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 194J(1)] [Section 194J] [Entire Act] Union of India - Subsection Section 194J(1)(b) in The Income Tax Act, 1961 (b)fees for technical services, ][or [ Inserted by Act 29 of 2006, Section 16 (w.e.f. 13.7.2006).]