TDS U/s. 194C deductible on AMC for repairs/maintenance of computers

Jagran Prakashan Ltd. Vs ACIT (ITAT Lucknow) Any payment made for any professional and technical services would attract TDS under section 194J of the Act and if the payments have been made for works contract or any contractual payment, the same would be covered within the purview of section 194C of the Act. Certainly, there is difference of rate as prescribed within the statute i.e. 10% under section 194J and 2% under section 194C. It was the argument of the ld. A.R. of the assessee that they have made all the payments for AMC and there does not involve any professional or technical skill and ...