TDS On outsorcing of Technical manpower

This discussion clarifies the applicable TDS rate when outsourcing technical manpower like drivers and computer operators. The consensus suggests that Section 194J, with a 10% TDS rate, is generally applicable for such services provided by a manpower supply agency. However, it's noted that if the contract is purely for labour, Section 194C (1% TDS) might apply, with reference to relevant circulars for further guidance.