website design - 194C or 194J

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dinesh jain (Querist)
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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.

C.A.Amitabh Gupta

C.A.Amitabh Gupta (Expert)
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10 December 2009 It wil be under 194C

C.A.Amitabh Gupta

C.A.Amitabh Gupta (Expert)
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10 December 2009 Sorry Typing error. It will be 194J as it is an Tecnical service

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Sunil

Sunil (Expert)
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10 December 2009 It is an IT Service. 194 J

dinesh jain

dinesh jain (Querist)
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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.

CA. Bikash Bogi

CA. Bikash Bogi (Expert)
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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...