Tds under 194c or 194 j ?


This query is : Resolved 

29 March 2012 our client has hired a computer technician and making payments to him @ 12000.00pm now how do we differentiate whether this is covered under 194c or 194J ?

29 March 2012 Payments to computer technician shall be covered u/s 194J.

29 March 2012 sir
how do we differentiate between a contract and professional services here .

30 March 2012 I read in one case law. But i'm not remembering the name of case law now.

It says that, if contract related to mannual work, etc comes under 194C and if contract related to professional skill, knowledge then comes under 194J.
If possible i'll provide the case law.

30 March 2012 thanks and please if possible mention the case law :)

02 August 2025 https://docs.google.com/document/d/1WN9QJMGH38BhJ9kp3LCiNQkQt8rW_dVlMxt9npMJbek/edit?usp=sharing


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details