TDS 194C or 194J ?

This query is : Resolved 

12 June 2020 Which TDS section applicable on below Service ?

a CA Firm providing 20 Chartered Accountant on contractual basis to a Govt Company. These 20 CAs working under/with the Officers of Govt Co. and reporting them.

Is Monthly Payment to CA firm for against work of 20 CAs attract which TDS Section - 194C, 194 J or other ?

12 June 2020 Govt. Co. pay the Contractual amount to CA Firm and then CA Firm after deducting Margin/profit, pay the Prefix Amount to All 20 CAs.

13 June 2020 Professional services rendered so 10% TDS applicable under section 194J.

13 June 2020 The CA firm providing only CAs . No Audit , No Accounting, No other services provided to Govt Co.. Reporting of these CAs is directly to Govt Co./org. Can still it covered under 194J? Can it covered under Skilled Manpower Service - 194 C ?

13 June 2020 In such a case it's manpower supply 194C TDS applicable.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Unanswered Queries


CCI Pro
Follow us


Answer Query