TDS on annual maintenance charges

This query is : Resolved 

05 July 2021 Under which section we need to deduct the TDS for annual maintenance charges of the machinery ?
Is it 194C or 194J

05 July 2021 194C......

06 July 2021 There is Delima if it is more of technical AMC better to do tds u/s 194J


02 October 2021 TDS for Annual maintenance contract of machinery will fall under sec. 194C of IT act....



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