in a pvt ltd co. if my director(employer) is getting his payment rs 150000/-pm after tds u/s 194J & 50000/- for wife both are director in the company. now if i am paying rS 15000/- pm as Vehicle Maintenance Charges to both, should i deduct tds on it before payment if yes then under which section weather 194C or 194J, please give an intimation on my e mail ID after reply.