Contract through Gem for IT manpower

in which section (194C 2% or 194J 10%) TDS deducted on payment to contractors for supplying IT manager and IT assistant. (if contract is made through GeM portal) 

Replies (5)
Quick Summary
This discussion explores the correct TDS deduction for IT manpower supplied through the GeM portal. The core question is whether Section 194C (2%) or Section 194J (10%) applies. While some argue that manpower contractors are simply businessmen and thus fall under 194C, others contend that if the services are technical or professional in nature, 194J might be more appropriate. The consensus leans towards 194C as the payment is to a manpower contractor, regardless of the delegatees' specific roles.

194C will be applicable
Manpower contractors are not doing any kind of professional activity. they are just business men. and this transaction is covered u/s 194c.

sir but the manpower engaged in techmicbal/professional services...does it not considered

Yeah as per my opinion as they are doing a technical services TDS should be deduct under sec 194J. here contract is for providing technical services.
You are paying to a contractor and not to the delegatees. dont see what delegatees are going.
you have only paid to a manpower contractor.

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