Rate of TDS for customized software.

SUKANTA MAJUMDER (STUDENT) (39 Points)

14 February 2020  
We have a customized webbase software and maintained by a IT company. They recently developed some segment of that software and placed a bill Rs 70000 + IGT 18%. Now, whether we should deduct TDS U/S 194 C 2% or 194 J 10%?