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
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