TDS for Business Support Services

Hi, in my opinion TDS is required to be deducted under the provisions of section 194C , reason being , i assume that there is contract for supply of food coupons , taking the similar example as advertising , as it is also covered under this section , this makes the intention of law very clear that services are very well in the ambit.

However , it will not be covered under the provision of section 194J , because above service is not the profession as it is not backed by any qualification and therefore outside the purview of explaination to section 194J .

Agree with Shashang Goyal

Thanks Shashank for your Opinion and it is clear.