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194j or 194c

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(Querist)
28 November 2017 The service description is "Service charges towards carrying out animation of an equipment major systems and to study human anthropology". TDS u/s 194J or 194C applicable?
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CA Ayush Agarwal

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CA Ayush Agarwal (Expert)
28 November 2017 Providing Animation movies services is 194J...
however your query is a bit ambiguous..
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Soumitra Basu

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Soumitra Basu (Expert)
29 November 2017 TDS HAS TO BE DEDUCTED U/S.194C
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