hai,
i have one doubt wheather payment ot person for looking supervision of in construction site is comes under 194C contract payment or 194J consultancy charges
sudhakar ca cwa
(service)
(1518 Points)
Replied 25 October 2010
It is a contravantional topic, in my opinion
if he is looking aftet the work under the capacity of Engineer and it invloves any professional work then it is 194J
It depends on the qualification of person also
otherwise 194C.
Rahul Agarwal
(Future CA)
(217 Points)
Replied 25 October 2010
Agree With Sudhakar
better consider it under 194J
Bhavin Bhadra
(Job)
(174 Points)
Replied 25 October 2010
Agreed with CA Sudhakar.
If supervision requires professional knowledge the 194J.
On safer side advisable is 194J.
s.sudarsan
(proprietpr)
(23 Points)
Replied 25 October 2010
In TDS matters whrn you are in doubt deduct at the higher rate
Ashish Sharma
(Service)
(1028 Points)
Replied 26 October 2010
In Sec. 194J of income Tax
" professional services " means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section;
the section strictly referred professional services as highly skilled profession so its on the capacity of person as said by shudhakar will consider to apply section 194J
I also agree with S. Sudarsan.