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CLARITY REGARDING TDS ON UDF COLLECTION CHARGES PAID BY AAI TO AIRLINES.

This query is : Resolved 
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(Querist)
13 July 2023 AAI is making payment of Collection charges to airlines provided that the airline clear their UDF Bills on time. Whether this collection charges paid by AAI attracts TDS u/s 194 C or 194 J. Need Clarification.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
13 July 2023 Sec. 194 C IT act.
Its not professional or technical service.
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Meenalochini Muthu

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Meenalochini Muthu (Querist)
13 July 2023 But it does not mean of contract na sir
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
13 July 2023 Whether written or verbal, it is called a contract.
Section is applicable on 'carrying out any work'.

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