TaxTMI 
TaxTMI 
i m working on an annual cotract with an MNC. my monthly retainer fees is inr 200,000 + 18% GST. company's taxation department is pressing for 10% TDs deduction under section 194J wherin all these years, my previous companies has always deducted 2% under section 194C. my nature of work is providing them with techincal man power to make creative artworks. need some expert opinion / clarity on what shud i do
TDS Deduction
11 May 2018 
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TDS classification: identify whether services are professional or works contract to determine applicable withholding treatment.
Whether payments for supplying technical manpower to produce creative artworks fall under the works contract provision or the professional services provision turns on the substantive nature of the services: services involving professional or technical skill point to the professional services provision, whereas payments for work performed by semi skilled personnel without technical knowledge have been treated as works contract payments. (AI Summary)
Whether payments for supplying technical manpower to produce creative artworks fall under the works contract provision or the professional services provision turns on the substantive nature of the services: services involving professional or technical skill point to the professional services provision, whereas payments for work performed by semi skilled personnel without technical knowledge have been treated as works contract payments. (AI Summary)