Deduction of tds u/s 194c or 194j

[madhavvan n]

security agency supplies security workers for guarding factory whether the payments made to security agency will fall under tds sec 194 j or 194 c according to me sec194 c covers contract of work since this is security service it would fall under Section 194J readers pls give views

AI Summary

TDS on Security Guard Payments: Section 194C Applies, Not 194J, Due to Lack of Specialized Skills A discussion on a forum addressed whether payments to a security agency for providing guards should be subject to tax deduction at source (TDS) under Section 194C or 194J of the Income Tax Act. One participant argued that deploying security guards is an execution of labor, thus falling under Section 194C. Another participant agreed, noting that Section 194J pertains to services requiring personal skill or expertise, which does not apply to security guards. They concluded that TDS should be deducted under Section 194C, as the activity does not involve specialized skills covered by Section 194J.