My view is that tds in respect of services rendered by event management / catering service provider / Photographer is subject to TDS @10% as"Professional services" u/s.194J even though same has not been specified u/s.44AA.
As in aforesaid cases they are rendering professional services which implies contracts between contractor and contractee. so it would not fall u/s.194C. Mere relationship between contractor and contractee is not only matter to charge section 194C.
29 February 2020
Please go through the recent budget amendment. 194J applicable to professional like Engineer, doctor, architect, CA etc. In this case 194C applicable.
CAclubindia
