{"id":22055,"date":"2021-10-02T12:54:01","date_gmt":"2021-10-02T07:24:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=22055"},"modified":"2021-10-05T06:04:08","modified_gmt":"2021-10-05T00:34:08","slug":"tds-on-architectural-contracts","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/tds-on-architectural-contracts\/","title":{"rendered":"TDS on Architectural Contracts"},"content":{"rendered":"<p>The assessee entered into a contract with an architect firm to provide design, drawings, structural drawings, interior designs etc. for a project for a period of three years.<\/p>\n<p>Please advise as to whether the TDS would be made u\/s 194C or O194J, If u\/s 194J then what would be rate of TDS i.e.\u00a0 2% for technical services or 10% for professional services.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[370,227,186,369],"class_list":["post-22055","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-architectural-contracts","qa_tag-fees-for-technical-services","qa_tag-professional-fees","qa_tag-tds"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/22055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22055"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22055"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=22055"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=22055"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=22055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}