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


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