TDS deduction on digital signature

This discussion clarifies the TDS deduction applicable to digital signatures. It explores scenarios where the invoice value is Rs. 20,000 or more, and whether sections 194J or 194C apply. The consensus is that under section 194J, TDS is deductible at 10% (or 7.5% if applicable) on the gross invoice value for amounts exceeding Rs. 30,000, while section 194C is generally not applicable in this context.