TDS DEDUCTION under which section 194c or 194j

lf Architect service received on contract basis tds deducted under which section in income tax
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Quick Summary
This discussion clarifies the correct section for TDS deduction on architect services. Generally, architect services fall under Section 194J of the Income Tax Act as they are professional in nature. However, if the architect's service includes the supply of materials, then Section 194C should be applied.

Sec. 194J IT act.     

Architect services are professional in nature covered under section 194J but if architect services with material then follow provisions of 194C

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