Tds sec 194c and 194j

This discussion clarifies the distinction between Section 194C and 194J of the Income Tax Act concerning Tax Deducted at Source (TDS). Section 194C primarily applies to payments made to contractors, including routine maintenance that involves spare parts. Section 194J, on the other hand, is for payments related to professional or technical services, such as engineering services or potentially computer repairs if they are deemed technical in nature.