TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent...

TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons carried out tests and Laboratory Technician will be with minimum qualification of MLT/DMLT with science graduate while paramedical worker will be with minimum qualification of SI. It is clear that aforesaid services come within Section 194J and not u/s 194C of the Act - AT .....

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