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TDS deduction on calibration of instruments

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(Querist)
03 January 2024 Which section under tds should be deducted on calibration of instruments in a power plant? 194C or 194J?
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RAJA P M

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RAJA P M (Expert)
03 January 2024 TDS can be u/s 194C
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Asha Kanta Sharma

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Asha Kanta Sharma (Expert)
14 January 2024 accordingly, TDS @ 1% if payment is made to individuals or 2% if payment is made to company should be made.
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