194C V.s 194J

194j vs 194c, techincal job works agreement made by two parties on based works contract agreement, for profession work, TDS wich rate applicable 10% 194J or 1, or 2% 194C. pls give me clarification thanking you.

  

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Quick Summary
This discussion clarifies the applicable TDS rates for technical job works under contract agreements. It distinguishes between Section 194J and 194C of the Income Tax Act. For technical job works with a specific contract, Section 194C is generally applicable, with TDS rates of 1% for payments to individuals and 2% for others.

Here specifically contract agreement for techincal job works , the tds rate applicable is 1% or 2% as the case may be.
It is contractual job comes under 194C if paid to individual then @ 1% otherwise 2%
As per 194C because there is a specific contract agreement

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