Tds - professional service vs contract

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Dear sir, I need suggestion regarding TDS 194J VS 194C- Supply of Doctors along with ambulance will be covered under Professional service or work contract.

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Without Doctor........... Abmulance has no meaning..........

So, Doctor is important.............. Professional Service............... TDS u/s. 194J

Here the moot point is supply of doctors so such payment will undoubtedly be professional nature. Sec 194J will apply


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