194C or 194J?
194C or 194J?
Section 194C is 2% deduction on payments to contractors. Under 194j if payment made in a financial year to same person is less than 30,000 rs than no need to deduct tds. In section 194c, limit is of 30,000 for single payment and 75,000 rs for aggregate payment made to a person in a year.
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