07 June 2011
Dear Gurusimha. TDS is on Expense and you need to look nature of expense for which payment made, invoicing is the procedural aspect not principal aspect so you have to deduct u/s 194J as well as 194C separately
07 June 2011
Payment of any sum means one payment can not be covered under another section,means it covers a certain amount of payment....if an amount paid in lump sum for two payments you can consider this as a separate payment/sum for two nature of expenses and accordingly relevant section will be apply..payment is a convenience matter and mode of assessee
CAclubindia
