What will be the applicable section
The assessing officer is correct. It is indeed 194 J Fees for Technical and Professional Service. Technical Service includes Managerial Service and Consultancy Service as well as provision of personnel for technical, managerial service as well as other personnel). Service mentioned by you are not work as per section 194C.
Section 194C is applicable where work contracts are involved and there is no need to put professional qualification in the work. but section 194J will apply where payment is to be made for professional services has been rendered. In your case, It is professional services and section 194J should apply. AO is correct. Thanks
194C will be applicable.... because for 194J some qualification , prescribed degree is required..Refer sec.2(36 defination of proffession includes vocation.
for cad drafting, Supervisiory service,model making no such degree is required it could mere learnt by working for years..Therefore essential requisities are missing ....
So contention of the A.O is wrong.
If you know that C&f are also covered by 194C which is a general section where the special section does not exist.
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