TDS deduction on calibration of instruments

This query is : Resolved 

03 January 2024 Which section under tds should be deducted on calibration of instruments in a power plant? 194C or 194J?

03 January 2024 TDS can be u/s 194C

14 January 2024 accordingly, TDS @ 1% if payment is made to individuals or 2% if payment is made to company should be made.


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