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Tds on online data paymet

Mangesh Pawar (sr executive) (28 Points)

30 November 2011

We are making paymet to agncy which provide data online (excel sheets) . Data is sales data like customer database, industry database etc etc.

I think TDS 194J is applicable. Please advice

Regards,

M @ ngesh

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2 Replies

Madhusudan Kabra (knowledge seeker) (1779 Points)
Replied 30 November 2011

(a) Fees for professional services : Professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section;

(b) Fees for technical services : "Fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9;

The above defination of professional services does not cover your casr hence the same is liable to TDS deduction under this head.

Regards

Madhusudan Kabra

(Guest)

It comes under 194C. It is a contract i.e. you are not bothered who is really doing the job (his qualifications etc.) you are only particular about only those whom you deal with like a mason / carpenter etc.

When the nature of job does not demand the qualifications of the person who should do the job - then it's contract. no profession - no technical fee.