18 May 2021
Dear Experts, I need clarification for deduction of TDS for payment to be made for development of mobile application as well as web application charges. The company has entered into a contract with web development company for application development and the payments will me made in installments depending on percentage of completion of the application development. My doubt is whether TDS to be deducted u/s 194C or 194J? In case if it is 194J whether 10% for Professional charges or 2% for Technical fees? Please clarify
CAclubindia
