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TDS applicable or not on research and development service

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(Querist)
10 April 2020 Is TDS applicable on R & D services,Under which section it will be applicable?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
10 April 2020 TDS @ 10% U/s 194J . Covered under Professional Fees or Technical Services .
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ASHISH SINGH ADHIKARI

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ASHISH SINGH ADHIKARI (Querist)
07 August 2020 Dear Sir,

We have contract for professional service.
We should deduct TDS under section 194C or 194J?




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