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TDS on website development/ software development services

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(Querist)
20 January 2020 Dear Sir,

My company (pvt. ltd.) want to hire a developer to develop some website work/ software development. So is this comes under the TDS u/s 194C if the work is done through a contract ?. Please guide . The developer is a individual freelancer.

Response ASAP

With Regards

Ajoy Singh
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 January 2020 194J TDS applicable at 10% for this service.

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