Income Tax deduction under 194C or 194J

[Rohit Bhatnagar]

We are goverment contractor in field of Supply Installation Testing and Commissioning of Sound System, Conference system projects in India, our major portion of contract is supply of equipments, while commissioning shall be around 10%

We wish to enquire that our TDS deducted shall be under 194C or 194J kindly clarify?

[DR.MARIAPPAN GOVINDARAJAN]

In my view under Section 194C

[YAGAY andSUN]

We endorse the view of our expert since there is no profession advice, work involved in this matter. Hence, TDS under 194C would be deducted.

AI Summary

Contractor Seeks TDS Clarification: Section 194C vs. Section 194J for Equipment Supply and Commissioning Contracts A government contractor specializing in the supply, installation, testing, and commissioning of sound and conference systems in India seeks clarification on whether their Tax Deducted at Source (TDS) should be under Section 194C or 194J of the Income Tax Act. The primary concern is that a significant portion of their contract involves equipment supply, with only about 10% related to commissioning. Two respondents agree that TDS should be deducted under Section 194C, as the nature of the work does not involve professional services.