When an architect provides services that include design, materials, and labour, determining the correct TDS deduction can be tricky. The discussion clarifies that if the bill segregates professional fees from material and labour costs, both Section 194C (contractual services) and Section 194J (professional services) may apply. However, if professional fees aren't explicitly mentioned, only Section 194C is likely to be applicable.
01 August 2025
I have taken services from an Architect for my Office Renovation, the architect had supplied the material along with designing and labour, the final bill included cost of material andf labor, etc. so should the TDS be deducted u/s 194 C as per Contracutual Services or u/s 194J as per Professional Services?