16 April 2010
One party, HRD Consultant is charging Placement Charges of Rs.25000 for recruting one employee. While making payemnt will it attract 194C or 194J?
16 April 2010
Payments to recruitment agencies are in the nature of payments for services rendered, and hence will be subject to TDS under section 194J of the Act, and not under section 194C of the Act. Circular : No. 715, dated 8-8-1995.
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