09 September 2011
Professional Services: Areas covered
Legal Profession Medical Profession Engineering Architect Chartered Accountants Technical Consultancy Interior Decoration Advertising Authorised Representatives other than employee of the person represented. Authorised Representative does not mean a chartered accountant or an Advocate. However, payments to them are also subject to tax deduction. Film artistes including actor, cameraman, director, music director, art director, dance director, editor, singer, lyricist, story writer, screenplay writer, dialogue writer, dress designer. Company Secretary Profession of Information Technology.
Technical Services: Areas Covered
Rendering of managerial services. Rendering of technical services. Rendering of consultancy services.
So sec 194J not attracted. Only sec left is 194C provided element of contract is there.
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