Either 194c or 194J ?

This discussion clarifies whether Tax Deducted at Source (TDS) applies to contract staffing or manpower services, specifically under SAC 998513. It explores the applicability of Sections 194C and 194J of the Income Tax Act. The consensus leans towards 194C for general contract staffing, with rates of 1% or 2% depending on the agency's status. However, if the services are deemed specialized professional services, Section 194J at a 10% rate may also be considered applicable.