https://www.taxtmi.com/forum/issue?id=3520 Call centre services are performed by non professional agents under client direction using labour supported by machines and technology; these characteristics align such services with a labour and capital works contract rather than professional or technical services, making TDS deduction under 194C appropriate and deduction under 194J inappropriate. en-us Tue, 25 Oct 2011 08:13:58 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3520 Call centre services are performed by non professional agents under client direction using labour supported by machines and technology; these characteristics align such services with a labour and capital works contract rather than professional or technical services, making TDS deduction under 194C appropriate and deduction under 194J inappropriate. Discussion-Forum Income Tax Tue, 25 Oct 2011 08:13:58 +0530 https://www.taxtmi.com/forum/issue?id=3520