Contract through Gem for IT manpower

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.