Facts: It is an Indian based Company. The activity of the company is getting consultancy fees for medical transcription based on the number of line & quality of work, without deduction of TDS from a company an Indian Company (Subsidiary of a Foreign Company) on behalf of the Foreign Company. The company gets the work done based from the individuals and pays them based on the number of lines & quality of work in india.
The Query
1. Whether the Indian Company should deduct TDS ?
2. If yes under which section 194C or 194J ?
3. If under 194J - my query is the individual does not possess any special skill, knowledge or professional degrees. The work is generally done by SSC pass students, house-wives and other similar individuals.
Request you all to give your Valuable inputs on the topic
tax need to be deucted under section 194C and not under section 194J
For 194J profession is one which is referred to in section 44AA or notified thereunder
CA MANOJ GUPTA
JODHPUR
09828510543
For your query TDS shd be deducted u/s 194c .It's contract fee wht the company is receiving & not the consultancy fee.