Tds on Technical Consultancy

This discussion delves into the complexities of Tax Deducted at Source (TDS) for technical consultancy services, particularly concerning Chartered Accountant (CA) work. It questions whether CA backend process analysis falls under technical consultancy and debates the applicable TDS sections, specifically 194J (2%) versus 194C (1%). The conversation highlights potential confusion and changes in interpretation regarding contract clauses and their impact on TDS rates.