TDS

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If a technical engineer provide repair service for capital assets whether it fall in section 194c or 194j

and

If a  mechanic provide repair service for capital assets whether it fall in section 194c or 194j

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IF IT IS MANUAL WORK 194 C - CONTRACT

IF IT IS AN ADVICE OR CONSULTANCY - 194 J - PROFESSIONAL SERVICE

If there is a Contract agreement then in both the above cases  it will fall u/s 194C.


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