Tds applicable on software developing company?

Shweta Bhatnagar (Accountant) (36 Points)

14 May 2013  

I am in a Software Developing Company and our clients are deducting TDS as per 194 J i.e @ 10% for the software provided and for the maintenance services we are providing. Kindly guide how we can fall in 194 C category so that our TDS can be deducted @ 2%