TDS Applicability

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Good evening all,
I have a query regarding the applicability of TDS on the following nature.
A friend of mine is doing the business of Online marketing services such as Social media marketing, Website development, search engine optimization etc. As he took the whole package from the client, some services like search engine optimizations are outsourced. He asked me about the applicability of TDS on the payment made for outsourced works. Is the payment attract TDS under 194 J or any other sections? Or TDS is not applicable?
Replies (3)
Payment for outsourcing is as per 194C
TDS is applicable u/s 194J
194J sectiom will be applicable


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