Regarding tds sec 194c & 194j

This query is : Resolved

Amaresh.D (Querist)
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05 March 2014 Dear Sir/Madam & Friends
I am working As a contract basis as a account assistant in one of the Govt Institution please help me..... our govt institution has appointed through agencies one computer programmer,& 10 special qualified teachers for disabled children's.as a contract basis from 01/04/2013 till and before they deducted TDS while makining payment salary @ the rate of 2% 194C sec after i joined i am asking to deduct TDS @ the rate of 10% in 194J sec b coz they are technical professional.. but our senior officer did not obey..they are supporting to agencies ...they made one agreement that they are not supplying technicale persons. they suppliyed only man power ..they brought one letter from CA..CA also given To deduct only 1% TDS .. is this fare please help

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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05 March 2014 if ur providing a/c related services then ur a professional and they will deduct tax u/s 194J.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 March 2014 It is a 'contract for service'. Section 194C applies. Please note that teachers are not included as 'professionals' in section 194J meaning thereby 194J doesn't apply in the cited case.

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CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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05 March 2014 Sir in this case the job is outsourced and he is not an employee and providing technical accountancy related work then why not sec 194J is applicable?