One of my client uses accounting software which is provided by software company. As per agreement between them, they are providing annual suppot to my client. Whether payment to be made for annual maintenace charges should be subject to tax deduction at source u/s 194C or 194J.
annual maintenace charges should be subject to tax deduction at source u/s 194C
simple !!!
buddy, you said "as per agreement" then it itself shows that sec.194C is applicable !!!
so the answer is that TDS is to be deducted u/s. 194C !!!
Shyam Joshi & Associates
Pune
B.Com
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