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Tds on board security

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 April 2014 Sir,
I have recently done statutory audit of one of the bank and the bank was hiring two agencies for security, one for the bank and the second was for the purpose of ATM security(which was considered as board security And on the same security charges NO TDS was deducted.)
So Sir what is the reason of non deduction of TDS on Board Security Charges.

Hope sir you will Clear my Doubts.

Thanking You.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
18 April 2014 Then sec 194J will be attracted as its professional service is provided.
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