https://www.taxtmi.com/forum/issue?id=2749 TDS applicability between 194C and 194J turns on the contract's dominant character: where field operations, labour and use of machinery predominate the engagement aligns with 194C, whereas where professional skill and advisory reporting predominate the payments are chargeable under 194J. Parties may separate billing for professional services and contract-related services to clarify withholding obligations. en-us Sun, 06 Feb 2011 12:48:03 +0530 Thu, 23 Jan 2025 15:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2749 TDS applicability between 194C and 194J turns on the contract's dominant character: where field operations, labour and use of machinery predominate the engagement aligns with 194C, whereas where professional skill and advisory reporting predominate the payments are chargeable under 194J. Parties may separate billing for professional services and contract-related services to clarify withholding obligations. Discussion-Forum Income Tax Sun, 06 Feb 2011 12:48:03 +0530 https://www.taxtmi.com/forum/issue?id=2749