Tds to be deducted

In case of  Pest control contract at wat rate tds should be dudeucted and in which cestion it should be covered 

Wlii it be covered under Sec 194J Fees for Technical Services

Also in case of Annual Maintenance contract wat will be the rate and under which sec it will be covered.

 

Replies (2)

194 C

TDS deducted under 194C contractual @ 2% + Education cess+ Higher Ed. cess + Surcharge (if  applicable)

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