IS DATA ENTRY CHARGES ATTRACT SEC.194J OF TDS IF NO WRITTEN CONTRACT EXIST.
Bharat Airan (student) (40 Points)
18 April 2013IS DATA ENTRY CHARGES ATTRACT SEC.194J OF TDS IF NO WRITTEN CONTRACT EXIST.
CA Gaurav Choradia
(Relationship Manager )
(418 Points)
Replied 18 April 2013
As for data entry work someone do not need any professional degree or knowledge. and there is no need of written contract to attract sec 194C, verbal contract also come in the ambit of 194C.
so for Data entry work TDS shall apply u/sec 194C
Anil Dandu
(CA FINAL)
(205 Points)
Replied 18 April 2013
Data entry charges are nor covered under sec 194j. 194c is applicable even they do not enter written contract.
CA Prashant Gupta
(DGM (F & A))
(14068 Points)
Replied 18 April 2013
194C is perfect section for data entry charges
as these are not technical or professional services. So 194J is not applicable
agreement is not required to be written, there is no boundation for that in Act
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