Creche services TDS 194J or 194C

Experts,

can you please advice under which section we need to deduct TDS under section 194C or 194J ? what if we had agreement and without agreement?

Thanks in Advance
Kudire Laxmi
Replies (4)
Quick Summary
This discussion explores the correct TDS deduction section for creche services, specifically whether it falls under Section 194C or 194J. Experts suggest that creche services generally fall under Section 194C, regardless of whether a formal agreement is in place. The reasoning provided is that Section 194J typically applies to professional services, which creche services are not considered to be.

You have to deduct under Sec 194C either there was agreement or not
Agreement is essential. Otherwise very difficult.
@ ca Rashmi do you have any document for proof ?
No documentary proof but section itself says as 194J is for professional service you can't use it.

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