Applicability of TDS on CRM subscription with software vendor

[PRIYACHARAN SR]

Hi all.....one querry..... Assessee is paying ₹ 3,00,000/- towards CRM subscription, for one calendar year to zoho(service provider). Is TDS applicable on this payment.......if yes, whether is it under 194C or 194J?

AI Summary

TDS applicability on CRM subscription payments: determine appropriate withholding provision and payment classification. Whether tax deduction at source applies to a recurring subscription payment for CRM software supplied by a service provider, and if so, whether the payment falls under Section 194C (payments to contractors) or Section 194J (fees for professional or technical services).