Tds 194c or 194j

Hello everyone,

my question is that i am doing audit of movie hall and what i obserevd there is, there are a contract between movie distributor and cinema hall. Assessee company (movie hall) gives payment to movie distributor in advance for exhibitioning their movie and further they also paid amount in ratio of 60:40 which received from collection of sale of ticket.

so my question is that, whether the whole transaction is attracting provision of TDS (194C or 194J or any other) under Income Tax.

please give your valuable advice specially the senior members

Thanks in advance