Tds on payment of outsourced telecalling

This query is : Resolved 

24 February 2012 one of my client outsourced its telecalling and makes payment for this service and wants to know deduction of TDS on this payment is to be u/s 194C or 194J.

Kindly respond to my query with source.

24 February 2012 In my opinion telecalling is not a professional or technical Service.

It will be covered u/s 194C for deduction of TDS.


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