Should tds b deducted?

in my view, its a contract payment and accordingly TDS rates of the payment to contractor shall apply as the situation is not covered under the 'professional and technical services' head........................

thnx ashish..

Is the company who has supplied the software not regular in developing and supplying softwares? In case its main business is developing and supplying software, it will be regareded as professional service and tds will hav to be deducted as per rates in 194J. else it will be covered under contract.....

i got ur pt. sir..thk u so much

Pls read Explanation 2 to section9 of the Income tax act for the meaning of "technical & Professional services)