17 December 2011
A company( Say Party A) incurred Cost of Language Editor( say in different languages for its advertisement). The same was contracted with the vendor( Say Party B). But actually party B provided the service to party A with the help of another party (Say Party C).
State whether company A should deduct TDS as per the relation ship with its vendor( U/s 194 C) or should it deduct TDS @ applicable for professional services received( @ 194 J)