TDS on Manpower Contracts

All the above payments will be deducted u/s 194C only. I am telling this on the followig basis :

1. Security is not profession/technical service to make it liable u/s 194J

2. Circular No 715 dated 8/8/95 states that payment made for routine normal maintenance contracts requires TDS u/s 194C. 

We can conclude that arboriculture maintenance is normal maintenance contract.  But if the payment is made to some one who has got a degree for arboriculture maintenance/other agricultural scientist etc and he is solely engaged in such business, then it would warrnat TDS u/s 194 J.

3.Similarly, contract for maintenance & hygene doesnt require special technical skill. So u can deduct u/s 194C.