Finance/Compliance Consultant
68186 Points
Posted on 04 July 2026
The primary differentiator is the nature of the service: Section 194C applies to contractual work and media space procurement (at 1%–2%), while Section 194J applies to specialized professional, technical, or creative expertise (at 10%). You should evaluate whether the payment is for the execution of a contract (194C) or for professional/technical consultation (194J).