Tds on accounting charges

Dear All,

Need some clarification...

1. if Accounting is done by an part time employee, then it will be governed by sec 192 and not 194C & 194J??

2. if accounting is done by "non professional", then does 194 J apply to accounting charges? who can carry the "profession of accountancy" as no where it is mentioned as profession of accountancy carried out by Chartered Accountant...

3. in any senario, does accounting charges get governed by 194 C???

kindly clarify....I want to avoid TDS deduction...