194C V.s 194J

TDS / TCS 230 views 3 replies

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.

  

Replies (3)
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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