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website design - 194C or 194J


10 December 2009 I would like to know whether designing and development of Website for client would be covered under professional services or contract for tax deduction.

10 December 2009 It wil be under 194C

10 December 2009 Sorry Typing error. It will be 194J as it is an Tecnical service


10 December 2009 It is an IT Service. 194 J

11 December 2009 can u plz. explain.... evrything related to IT cannot be under 194J, it should be services as defined under 194J as "professional services" or "technical services". It can also be taken as a contract for creation of website, although only one time.

11 December 2009 It will fall under Technical services liable to be tax deducted at source u/s 194J.
Please go through the definition of Technical services provided in section 194J...



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