Deduction of tds u/s 194c or 194j, Income Tax

[madhavvan]

security agency supplies security workers for guarding factory whether the payments made to security agency will fall under tds sec 194 j or 194 c according to me sec194 c covers contract of work since this is security service it would fall under Section 194J readers pls give views

Posts / Replies

[BARUN BASU]

Deploying of security guards is an execution of labour and therefore I think it should be u/s 194C.

[Ravi Chopra]

If you see the provisions of section 194J of the Income Tax Act, 1961, you would find that all the services mentioned therein are in the nature of personal skill or experties. Deploying security agency guard are nothing to do with specialized personal skill or exprerties. Therefore the same is no covered by the provisions of section 194J. Moreover, you need to see that whether your activity is falling under section 44AA of the income tax act, 1961. The answer is obviously no and therefore you need to deduct TDS under section 194C only.