Tds on techinical service.

What does Techinical service include to deduct TDS @ 2% under 194J. Does buying and selling of software included in techinical service??
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Quick Summary
This discussion clarifies the scope of 'technical services' for TDS deductions under Section 194J. It questions whether buying and selling software falls under this category, suggesting it might be considered royalty instead. The current TDS rate for technical services for FY 20-21 is confirmed as 2%.

TDS rate of 2% shall be applicable only in a case where the payee is engaged only in the business of operation of call centre. According to me, buying and selling of software shall be considered as Royalty and not FTS.
Tds rates for FY 20 21 is changed to 2% for techinical service sec 194J

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