I just want to know in which section TDS is deducted on AMC of Computers either 194C or 194J. Please provide me notification or case law in this regard.
Thanks & Regards
can u please provide me notification or case law this regard as one ca has told to deduct tds u/s 194J
AMC means Annual Maintenance contract.
Basically it is a contract and what ever amount is paid , that is in respect of "any work " carried out in pursuance of a contract.
For technical or professional fees , such contracts are generally not entered into by the parties.
So, it will be deducted U/s 194C and not u/s 194J