TaxTMI 
TaxTMI 
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.
Fees for tecnical service
04 Jan 2011 
1 Reply 
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TDS classification: surveying is a technical service attracting fee-based deduction, while erection may be contract or supply.
If separate prices are fixed for the surveying and erection components, treat them as separate transactions: surveying is a technical service subject to withholding as a fee for professional/technical services, erection is a contractual service subject to contract-based withholding, and pure supply of pillars (sale of goods) does not attract withholding under contract-service provisions. (AI Summary)
If separate prices are fixed for the surveying and erection components, treat them as separate transactions: surveying is a technical service subject to withholding as a fee for professional/technical services, erection is a contractual service subject to contract-based withholding, and pure supply of pillars (sale of goods) does not attract withholding under contract-service provisions. (AI Summary)