Fees for tecnical service

[ranganathan thiruvenkatachari]

A work in which scope includes two parts one for surveying land measuring the extent and submission of suvey drawings and the other for erecting pillars marking boundary. My presumption is the tds is to be deducted u/s 194C as there is no specialised knowledge or know-how involved in surveying land and also since the second part involves supply of materials i.e. pillars. kindly confirm whether my presumption is correct or the tds is to be deducted u/s 194J.

AI Summary

Tax Deduction Clarified: Land Surveying Under Section 194J, Pillar Erection Under Section 194C, No TDS on Pillar Supply. A discussion on the appropriate tax deduction at source (TDS) for a project involving land surveying and pillar erection. The query suggests TDS under section 194C due to the lack of specialized knowledge required. The response clarifies that if separate pricing is set, these are two distinct services. The land surveying, being technical, falls under section 194J. For the erection of pillars, section 194C applies. If the transaction involves only the supply of pillars, no TDS is required as section 194C pertains to services, not goods.