I am availing services of a company which provides me for storing the passwords in my tech devices. Now the company has raised a bill wheather it will fall under Professional services or technical services...
The password storage service is an automated SaaS platform and does not fall under Professional or Technical services due to the absence of human intervention. For Form 15CB, it should be categorized as a payment for cloud/software services (SaaS) and is generally not liable for TDS as FTS or Royalty, subject to specific DTAA provisions.