TDS on testing amc

This discussion explores the correct section for deducting Tax Deducted at Source (TDS) on Annual Maintenance Contract (AMC) payments for testing and validation services. Participants debate whether Section 194C or 194J of the Income Tax Act is applicable. The consensus leans towards 194C for general testing, while technical services might fall under 194J, with a reference to the ABACUS case law for further guidance.