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TDS under 194c or 194J

TDS / TCS 1084 views 2 replies

Hi my name is Kutub

 I had entered into an individual contract with a firm for providing accounting data entry jobs and other billing data entry job
My contract amount id Rs 360000 for the year
 
Please let me know under which section I an liable for TDS is in 194C or 194J
Replies (2)

Any contract with a specified professional attracts sec194J, others were covered u/s 194C. Accounting services are covered under specified proffesionals, hence in your case TDS is to be made U?S 194J.

For the def of Specified professional refer sec44AB

ya u will be liable to deduct TDS in sec 194J.
 


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