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Tds on software development

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(Querist)
21 December 2013 My client has entered into an agreement with a company for software development. Now i want to know the section under which TDS is to be deducted.
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Manish Bhandari

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Manish Bhandari (Expert)
21 December 2013 It will 194J - Professional & Technical services covers software development
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
21 December 2013 Section 194J will be attracted. TDS to be deducted @ 10% subject to threshold limit of Rs 30000/- p.a.
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