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TDS on Calibration Charges 194C or 194J

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(Querist)
20 September 2023 Hello, Could anyone please help me on the below query

We received a bill amounting to Rs. 32000/- against Calibration Charges. The Calibration Charges were against Welding machine & Grinder machine.

Under which section & rate, TDS should be deducted 194 C or 194 J.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 September 2023 Deduct TDS under section 194c.
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Francis George

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Francis George (Querist)
21 September 2023 OK Sir... Thank you very much
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 September 2023 You are welcome..
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