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Either 194c or 194J ?

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Whether tds is applicable on Contract staffing services ( Manpower ) and the sac is 998513.
IF yes, at what section have to deduct. Either 194c or 194J?
Please I need a clear explanation regarding this query .
Replies (5)
It's covered under 194c
Contract staffing is in the nature specialized professional services rendered .In the event of such contract Sec 194 J CAN ALSO BE applied and ten % is the rate.
194c or 194j ?

194C at 1 or 2% depending on if the staffing agency is in individual or not.

Manpower recruitment services will be covered in professional contracts .

194J , 10% is applicable


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