Can tds deducted under section 194j be considered as busines

194J is TDS for Profesional or technical services

The payment has been received for HR Recruitment Service.

HR Recruitment is not considered a Profession and is considered as a Business and therefore Section 44AD should be applicable.

But the TDS has been deducted under Section 194J. What to do?

Awaiting opinion on this query. Pls reply experts.

As correctly suggested by Ms. D.M.Thakker.......  TDS under section 194J is deducted for professional fees or technical services, should attract section 44ADA. But the constitution of the service provider is to be checked in each case. eg. Doctor individual will differ with Hospital services. Architect individual and that by any engineering consulting firm. Generally professional properitor providing service will attract section 44ADA.

" He got approx 5 Lacs as consultancy fees from an insurance company. TDS deducted u/s 194J."

What is the nature of consultancy provided......... Or is it any sort of commission income?

This is not commission nature.  It is fixed fees received montly.  Actually its like a job but employer paying u.s 194J.

Nature of work is just like a service in an insurance broker company.

Pls advice.

Thanks for your efforts.

The parameters are not matching anywhere.       If commission nature..... section 194H applicable.......... If salary nature........ section 192  comes into picture.......

Now for final, what is qualification of the person, and what the contract or appointment letter suggests?