https://www.taxtmi.com/forum/issue?id=1431 Definitions distinguish contract services (as per Explanation to Section 194C addressing supply of labour and execution of work) and professional services (as per Explanation to Section 194J including specified categories of professional or technical service). Classification determines withholding: contract payments attract a lower withholding rate, subcontract payments a reduced rate, and professional service payments a higher withholding rate; statutory cess applies where provided. en-us Fri, 21 Aug 2009 17:56:34 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1431 Definitions distinguish contract services (as per Explanation to Section 194C addressing supply of labour and execution of work) and professional services (as per Explanation to Section 194J including specified categories of professional or technical service). Classification determines withholding: contract payments attract a lower withholding rate, subcontract payments a reduced rate, and professional service payments a higher withholding rate; statutory cess applies where provided. Discussion-Forum Income Tax Fri, 21 Aug 2009 17:56:34 +0530 https://www.taxtmi.com/forum/issue?id=1431