Tds on fees for website developemt and maintenance

This query is : Resolved 

26 March 2012 Dear Experts,

At what rate TDS should be done on charges paid for web development and maintenance of the website? Should it be treated u/s 194C or 194J? If there is a written agreement between the client company and web development company, will the situation change?

26 March 2012 website development is nature of technical & professional nature of work. so TDS u/s.194J apply


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