Tds on sms services and data base access charges

This query is : Resolved 

14 January 2013 our company is an man power supply company, 1)we have obtained sms service facilty from one of the company for rs.60000 , so we need to deduct tds for such payment, if yes then under what section and at what rate?
2)we have to pay data base access charges to an job portal company (containing details of candidates)so under which section we have to deduct tds and what rate?

23 July 2013 It should be u/s 194C as you have procured the same by way of an contract


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