TDS Deduction

Investigation & Raid Services provided by a Pvt Ltd co. in FY 19-20

TDS applicable 94J or 94C

Kindly confirm
Replies (3)
Quick Summary
This discussion clarifies the applicable TDS section for investigation and raid services provided by a private limited company. While one view suggests Section 194J at 10%, another perspective argues for Section 194C, as the services may not fall under the specified professions defined in Section 44AA(1).

TDS shall be deducted u/s 194J of the Act.
Tds is applicable under 194j at the rate 10%
The clarification on the kind of service is required. However, from the name it appears that the service is not a specified profession defined U/s.44AA(1) hence in my view, section 194C would be attracted for TDS in your case.

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