TDS U/s 194JB

TDS on Technical and Professional services covered under section 194J and rate of TDS is 10%

when any service in the nature of managerial, technical or consultancy is rendered, it will be come under section 194J. In other words, to provide such services, a person should have specific technical/Professional Skill.so that the services are divided into two sections namely 194c and 194j

194c-normal, routine and maintenance contracts

194j-professional and technical- for ex.

• legal,
• medical,
• engineering or
• architectural profession or
• the profession of accountancy or
• technical consultancy or
• interior decoration
• consultancy services

Under which schedule one is supposed to enter income received under section 194JBin ITR3

Please guide