26 March 2008
Let me tell you, same service is covered by two Sections : 1. u/s Sec 194(C) as a contractor. The rate applicable will be 2%+Education cess
2. u/s Sec 194(j) as professional charges for website design. The rate applicable will be 10%+education cess.
It is better if you deduct the TDS as per Sec 194(j) at higher rate.