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Deduction of tds under correct section

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(Querist)
26 August 2019 Consultancy charges paid for formation of association to an individual and the TDS has been deducted u/s 194C however i assume the same should be deducted u/s 194J.

Can someone please provide the relevant case law with the answer .

Thanking you in anticipation
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
26 September 2021 Being technical consultancy, TDS should have been deducted under sec. 194J.

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