PCS
110 Points
Joined February 2012
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Originally posted by : CA Shobhit Saxena |
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Whether providing technical personnel to carryout electro mechanical operation is covered in techinal services under section 194J |
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It is a contractual service therefore it would be covered under section 194c. You may take the reference of definition of professional services or technical services u/s 9(1)(vii) or circular No. 715, dated 08-08-95 which says," the payment made to an electrician or a contractor who provides the services of an electrician will be in the nature of payment made in persuance of a contract for carrying out any work, accordingly sec 194c will apply in such cases.
Kindly correct me if i m wrong