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TDS on system analysis, design & developement of software

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(Querist)
21 August 2009 Tds on charges for the system analysis, developement,design & implementation of software developed as per the clients requirement falls under which category ? which section u/s-194C or 194J applicable?Pl. site decided case laws.
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CA CS CIMA Prakash Somani

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CA CS CIMA Prakash Somani (Expert)
21 August 2009 If there is contract in written then 194C otherwise 194J
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
21 August 2009 i think SEC. 194J, It's not contract it's profeesional services givin by you
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