Category of TDS deduction for sub outsourcing

Please advice where does the Sub outsourcing of the outsourcing services rendered fall under for tds deduction? does it fall under 194J or under 194C. We are into the graphics outsourcing services in India basically which we get jobs from usa. we sometimes give the jobs to other outsoucing firms for designing purpose. kindly suggest upon this.

Replies (1)

It will fall under 194J as its a Technical Consultancy and hence 194J, even if its sub-outsourcing..

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