Is Physical stock verification a Professional or technical services?

SACHIN AROLKAR, Goa Carbon Ltd (MANAGER FINANCE & ACCOUNTS)   (61 Points)

11 May 2021  

Dear Sir,

Is Physical stock verification a Professional or technical services?

Reason for asking the question because TDS on professional services is 10% and that on technical services is 2% under same section 194J.

Best regards,

SACHIN A.