Tds

As for data entry work someone do not need any professional degree or knowledge. and there is no need of written contract to attract sec 194C, verbal contract also come in the ambit of 194C.
so for Data entry work TDS shall apply u/sec 194C

Data entry charges are nor covered under sec 194j. 194c is applicable even they do not enter written contract.

194C is perfect section for data entry charges

as these are not technical or professional services. So 194J is not applicable

agreement is not required to be written, there is no boundation for that in Act