Contractor & Professional Payment

This query is : Resolved 

30 November 2010 Sirs,

How to determine nature of payment whether it is Contractor or Professional category which eventually decide rate of TDS?

01 December 2010 If the services provided based on using the professional qualifications and technical qualification will be covered under Professional u/s.194J and all other can be covered under 194C

Please refer the section 194J completely


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