Whether the payment made to a company for servicing of a machine is liable for TDS deduction u/s 194C or 194J ?
Other Details - The service provider company has deputed a particular person for this purpose.
CS V Periwal (CS) (80 Points)
14 January 2014Whether the payment made to a company for servicing of a machine is liable for TDS deduction u/s 194C or 194J ?
Other Details - The service provider company has deputed a particular person for this purpose.
GOVIND KUMAR SHARMA
(ARTICLE ASSISTANT)
(235 Points)
Replied 14 January 2014
Its all depend upon the scope/terms/condition of contract , if scope of contract consist analytical/professional work then TDS should be deducted u/s 194J otherwise 194C.
Regards
GKS