26 May 2011
Aditya Ji can you tell under which of the following category it will fall:
Professional Services: Areas covered
Legal Profession Medical Profession Engineering Architect Chartered Accountants Technical Consultancy Interior Decoration Advertising Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction. Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer. Company Secretary Profession of Information Technology.
Technical Services: Areas Covered
Rendering of managerial services. Rendering of technical services. Rendering of consultancy services.
27 May 2011
Pl see NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08. Same analogy can be applied in the cited situation also meaning thereby 194J applies. However, can be contested interpreting the case as 'service contract' within the meaning of section 194C on the strength of Circular no. 681 dated March 8, 1994.