01 October 2021
The assessee firm entered into a contract with a qualified architect to provide services for a particular project to provide services of drawing and designing of houses, interior designing, structural designing etc. for a period of three years. As per the contract, payment is to be made stage wise. TDS is required to be made from payments. Please advise whether s. 194C would apply or s. 194J would be applicable. If s.194 J is applicable, can it be considered to be a technical service and TDS rate of 2% would be applicable.
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