Tds

Hello Sonu,

The type of services that come under the purview of section 194J are services with professional or technical nature i.e. they require application of specialised knowledge in their discharge. The service of picking up cash and depositing them in bank is more clerical in its nature, hence the agreement shall be treated as normal contract and shall come under Sec. 194C.

Hope this was of help.

Regards,
Ansari Salman
08087945323