tds

Dear Manish

As you told that service is " DEVELOPMENT OF SOFTWARE " , i don't think it is covered under professional OR technical services u/s 194 J , it should be covered u/s 194C as there is contract for development of software in which they have to develop a new machine  whcih is to be capitalised after it is ready to use...........

May be some other have different opinion ........................

TDS Contractor u/s 194C is enough for this case.