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(Querist)
04 June 2009 Hi

Please clarify a person who provides software related services to a software company and who is taken by the company on contract basis, tds to be made on the payments to be made by the company is under section 194C or 194 J.

Thanks
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chetan soni

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chetan soni (Expert)
04 June 2009 This kind of services are always classified as professional/ technical services & hence covered u/s 194J & not in 194C.
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Shekar

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Shekar (Expert)
04 June 2009 194J is applicable.
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