it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J
it shud be 194J ad software maintenance requires special skills . circular 175 states that contract involving rendering of technical services will require TDS under 194J
In Routine, normal maintenance contracts which include supply of spares will be liable to TDS u/s. 194C. however, where technical services are rendered, TDS will be u/s. 194J