Tds on Technical Consultancy

Can a CA Services on back end process analysis be covered in Technical Consultancy?

Is Tds under 194J , 2 % applicable in the above case ?
Replies (7)
Quick Summary
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.

TDS u/s 194C @ 1% deductible on CA services.
Can Chartered Accountant payments be covered under 194C ?
Sorry it's 194J....
Decision changed?

What if there is any contract?
Then also Sec 194J applicable.
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