TDS and Presumptive Taxation on Fumigation Service

Mitul Mirani (Employed in CA Firm) (50 Points)

26 July 2020  

I have 2 doubts on Fumigation Service (HSN 998531)

  1. Under which section deductor should deduct TDS - 194J or 194C?
  2. If I file Income Tax return under presumptive basis, which section is appropriate - 44ADA (50%) or 44AD (8%)?

Thanks.smiley