{"id":112730,"date":"2023-02-22T08:30:21","date_gmt":"2023-02-22T03:00:21","guid":{"rendered":"https:\/\/legalwindow.in\/?p=112730"},"modified":"2023-07-11T12:23:25","modified_gmt":"2023-07-11T06:53:25","slug":"difference-between-professional-technical-services","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/difference-between-professional-technical-services\/","title":{"rendered":"Decoding the Distinctions: Understanding the Difference between Professional and Technical Services"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-112735 size-full\" title=\"Difference between Professional &amp; Technical Services\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services.png\" alt=\"Difference between Professional &amp; Technical Services\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Decoding-the-Distinctions-Understanding-the-Difference-between-Professional-and-Technical-Services-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The Indian tax system has various provisions to ensure timely and accurate payment of taxes. Section 194J of the Income Tax Act, 1961, is one such provision that deals with the TDS (Tax Deducted at Source) on payments made to professionals and technical service providers. However, the line between technical service and professional service can often be blurry, leading to confusion and potential tax liabilities. In this article, we will explore the Difference between Professional &amp; Technical Services under Section 194J of the <\/span><span style=\"font-weight: 400;\">Income Tax Act, of 1961<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#short\"><span style=\"font-weight: 400;\">Short Glimpse<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#194\"><span style=\"font-weight: 400;\">Section 194J under Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Meaning of Professional Service under Section 194J<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#under\"><span style=\"font-weight: 400;\">Meaning of Technical Service under Section 194J<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#&amp;\"><span style=\"font-weight: 400;\">Difference between Professional &amp; Technical Services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#are\"><span style=\"font-weight: 400;\">Under Section 194J, which payments are subject to TDS?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#is\"><span style=\"font-weight: 400;\">What is the TDS rate according to Section 194J?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#limit\"><span style=\"font-weight: 400;\">Section 194J Deduction Threshold Limit<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#who\"><span style=\"font-weight: 400;\">Who is required to deduct TDS under Section 194J?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">Time Limitations under Section 194J for Tax Payment<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#a\"><span style=\"font-weight: 400;\">The Effects of a Delayed or Missing TDS Deposit Under Section 194J<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#tax\"><span style=\"font-weight: 400;\">Tax Deduction Rate under Section 194J<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"short\"><b>Short Glimpse<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The <\/span><span style=\"font-weight: 400;\">Tax Deducted at Source (TDS)<\/span><span style=\"font-weight: 400;\"> has aided in the collection of taxes in the country by focusing on the source of income. TDS reduces the taxpayer&#8217;s tax burden when it comes time to file their income tax returns. This is because they can claim a credit for taxes deducted at source when completing their <\/span><span style=\"font-weight: 400;\">Income Tax Returns<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Professional fees or fees for technical services are one of the most essential and popular types of payments made by a corporate organization. Fees paid to a lawyer, doctor, engineer, architect, <a href=\"https:\/\/legalwindow.in\/ca-in-jaipur\/\" target=\"_blank\" rel=\"noopener\">chartered accountant<\/a>, interior decorators, advertisements, and other professionals are examples of professional fees. Technical services might comprise management, technical, or consulting services.\u00a0<\/span><\/p>\n<h2 id=\"194\"><b>Section 194J under Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 194J deals with the TDS on fees for professional or technical services. The term &#8220;professional services&#8221; refers to services provided by professionals such as doctors, lawyers, architects, and <a href=\"https:\/\/legalwindow.in\/ca-in-jaipur\/\" target=\"_blank\" rel=\"noopener\">chartered accountants<\/a>. On the other hand, &#8220;technical services&#8221; refer to services that require technical knowledge or expertise and are provided by professionals such as engineers, consultants, and software developers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 194J states that any person who pays fees to a resident person for certain services is liable to deduct TDS. TDS, however, is to be deducted at the rate of 10% when the amount of payment in a year reaches Rs.30, 000\/-.<\/span><\/p>\n<h2 id=\"of\"><b>Meaning of Professional Service under Section 194J<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">It refers to the services supplied by a person in the medical, legal, architectural, or engineering fields. Accountancy, advertising, interior decorating, technical consultation, and any other profession approved by the CBDT Board under Section 44AA are also included.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To date, <\/span><span style=\"font-weight: 400;\">CBDT<\/span><span style=\"font-weight: 400;\"> has notified the professions of a film artist, <\/span><a href=\"https:\/\/legalwindow.in\/cs-in-jaipur\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">company secretary<\/span><\/a><span style=\"font-weight: 400;\">, and authorized representatives in accordance with Section 44AA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 194J, the CBDT has also alerted athletes, commentators, event managers, anchors, umpires and referees, physiotherapists, coaches and trainers, team physicians, and sports columnists.<\/span><\/p>\n<h2 id=\"under\"><b>Meaning of Technical Service under Section 194J<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">According to income tax rules, &#8216;fees for technical services&#8217; comprise management, technical, and consulting services but do not include payments considered salary by the receiver of such income.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technical services may be defined as services that entail technical skill or expertise in technology.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The scope of managerial services may be described as the operation and management of the client&#8217;s business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consulting services are advisory services that provide clients with the essential guidance and counsel for their business.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to the Supreme Court&#8217;s decision, technological service would encompass human-provided services. There would be no service offered by machines or robots.<\/span><\/p>\n<h2 id=\"&amp;\"><b>Difference between Professional &amp; Technical Services<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The main difference between technical service and professional service is the nature of the service provided. While professional services are based on the knowledge and expertise of the professional, technical services are based on technical expertise and skill. For example, a lawyer provides professional services, while an engineer provides technical services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it is important to note that there can be instances where a service can be both technical and professional in nature. For example, an architect may provide technical services related to designing and engineering structures, but their services may also involve professional expertise in areas such as project management and cost estimation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 194J, the TDS rate for fees paid for technical services is 2% of the payment, while the TDS rate for fees paid for professional services is 10% of the payment. This difference in TDS rates reflects the difference in the nature of the services provided.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, determining whether a service is technical or professional can be challenging, as there are no clear guidelines or definitions provided by the Income Tax Act, 1961. In such cases, it is advisable to seek the opinion of a tax expert or consultant to avoid any potential tax liabilities.<\/span><\/p>\n<h2 id=\"are\"><b>Under Section 194J, which payments are subject to TDS?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">TDS is deducted on payments received for professional and technical services under Section 194J. This section takes into account the following payments:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional fees for services in medical, architecture, law, or engineering.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fees charged for technical services rendered by consultants, technical consultants, managers, and so on.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Royalty payments in exchange for literary works, scientific discoveries, inventions, patents, and so on.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation paid to a corporate director (excluding salary)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-compete fees are payments given for reasons other than hiring for a project or consulting, such as sharing patents, licenses, franchises, trademarks, and so on.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">TDS u\/s 194J for professional\/technical services shall be deducted at the corresponding rate in all of the aforementioned instances prior to payment completion (subject to TDS exemption limit).<\/span><\/p>\n<h2 id=\"is\"><b>What is the TDS rate according to Section 194J?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Any payments designated as transactions under Section 194J are subject to the following taxation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the professional\/technical services provider provides a <\/span><a href=\"https:\/\/legalwindow.in\/what-is-pan-card-importance-and-use-how-to-apply-for-pan-in-india\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">PAN<\/span><\/a><span style=\"font-weight: 400;\"> (Permanent Account Number), a flat charge of 10% is applied to the transaction amount (payee).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the payee does not give a PAN (Permanent Account Number), a flat fee of 20% is applied to the transaction amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The TDS rate for contact centre operators is lower, at 2% of the transaction value.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">All of the rates listed above are subject to the minimum TDS exemption established in Section 194J.<\/span><\/p>\n<h2 id=\"limit\"><b>Section 194J Deduction Threshold Limit<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As of FY 2019-20, the minimum TDS exemption limit stated under Section 194J is Rs. 30,000 per annum for all people and businesses identified as suppliers of professional\/technical services, including call centers. The sole exception in this regard is payments made to a company director, which are all liable to TDS regardless of transaction value\/exemption limit.<\/span><\/p>\n<h2 id=\"who\"><b>Who is required to deduct TDS under Section 194J?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Every person who is required to pay for professional or technical services must deduct TDS under Section 194J if the annual threshold of Rs. 30,000 is attained.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There are a few exceptions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals and HUFs are not required to deduct TDS when using services only for personal purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals and HUFs operating on business with a turnover or gross receipt of less than Rs. 1 crore in the preceding year are exempt from TDS under Section 194J.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals and HUFs carrying on a profession whose total earnings do not exceed Rs. 50 lakh in the preceding year are exempt from TDS under Section 194J.<\/span><\/li>\n<\/ul>\n<h2 id=\"for\"><b>Time Limitations under Section 194J for Tax Payment<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">After deducting TDS under Section 194J, the deductor must deposit the amount deducted with the government. The following are the specifics of Section 194J&#8217;s TDS payment time limits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the payment after TDS is made prior to the 1st of March of the applicable fiscal year, TDS must be deposited with the government by the 7th of the following month. For example, if TDS is deducted on December 1, 2018, the TDS payment must be submitted with the government by January 7, 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the payment after TDS deduction is made in March of a fiscal year, the tax payment under Section 194J is due by April 30th of the same calendar year.<\/span><\/li>\n<\/ul>\n<h2 id=\"a\"><b>The Effects of a Delayed or Missing TDS Deposit Under Section 194J<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 194J of the Income Tax Act,\u00a01961 lists different penalties in the event that an individual or organization receiving services forgets to deduct TDS when making payment or delays TDS payments to the government. Some of the punishments that may be imposed are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduced Tax Benefit in lieu of Expenditure: If an individual or company fails to deduct TDS, 30% of their spending for the services obtained will be disallowed for the fiscal year in which the transaction occurred. In practice, the full tax advantages of a tax assessee&#8217;s costs are thus permitted only after deduction and prompt payment of TDS to the government.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest Levy Until Payment Date: In the event of a delay, the entity or individual must pay punitive interest on the outstanding TDS amount as follows:<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If TDS is not deducted, interest at 1% per month or part of a month is charged from the date TDS was to be deducted to the date of actual deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TDS Deducted but Not Deposited to the Government,\u00a0Interest at 1.5% per month or part of a month is due from the date TDS was deducted until the date payment to the government is made.<\/span><\/li>\n<\/ol>\n<h2 id=\"tax\"><b>Tax Deduction Rate under Section 194J<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following is the Tax Deduction Rate under Section 194J of the Income Tax Act, of 1961:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Nature of Payment<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Rate of TDS<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Fees for Professional or Technical Services<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Royalty<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Remuneration\/Commission to a Director<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to a Call Centre Operator<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to a Contractor\/Sub-Contractor<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to a Director of a Company<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to an Author<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to a Sportsperson<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to an Actor<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Any sum payable to a Musician<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">It is important to note that the above rates are subject to change as per the provisions of the Income Tax Act, 1961, and any amendments made from time to time. Additionally, the rates may also be impacted by any notifications or circulars issued by the <a href=\"https:\/\/incometaxindia.gov.in\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">Central Board of Direct Taxes (CBDT)<\/a>.<\/span><\/p>\n<h2><a href=\"https:\/\/legalwindow.in\/itr-filing-for-company\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-110558 size-full\" title=\"ITR Filing for Company\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-4000-.-.png\" alt=\"ITR Filing for Company\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-4000-.-.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-4000-.--600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-4000-.--300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-4000-.--768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"takeaway\"><b>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In conclusion, Section 194J of the Income Tax Act, 1961, deals with the TDS on fees for professional or technical services. While the main difference between technical service and professional service is the nature of the service provided, there can be instances where a service can be both technical and professional in nature. To avoid any confusion and potential tax liabilities, it is advisable to seek the opinion of a tax expert or consultant at <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\"> to determine the appropriate TDS rate for a particular service.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Indian tax system has various provisions to ensure timely and accurate payment of taxes. Section 194J of the Income Tax Act, 1961, is one such provision that&hellip;<\/p>\n","protected":false},"author":4,"featured_media":112736,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-112730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Difference between Professional &amp; Technical Services<\/title>\n<meta name=\"description\" content=\"This article briefly describes the Difference between Professional &amp; Technical Services, &amp; What is the TDS rate according to Section 194J?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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