Whether TDS is Required to be deducted under section 194J or Under Section 194C :
Since the services provided is neither Professional services nor Technical services , It is composite work for the carriage of Goods . So TDS u/s 194J is not applicable.
If there is contract or agreement between the parties , TDS under section 194C is applicable. So if the transactions amount crosses the threshhold limits, TDS under secction 194C is applicable. So TDS would be deducted @ 1 % or 2% as the case may be.
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