CA Final
                
                   814 Points
                   Joined January 2008
                
               
			  
			  
             
            
             If the AMC is related to any technical support or similar to that, then it constitutes contract u/s.194J. If it is routine AMC occuring in the normal course of business, then it is 194C. The demarcation between the two lies in the perception with which we approach.