Tds of Computer Software
Vidya Sagar Shukla
(Querist) 20 May 2010
This query is : Resolved
Dear Experts
I have got bill of Accounting Software for Rs 60000-00 support for a year. As per my knowledge & belief this is the service in capacity of professional & technical service and tds must be 194 J. But the vendor is resisting it to be contract for the maint. I may also claim with my client that I have contract for books writing for the year similarly a C.A., Lawyer and Technical Engineer may go same way ? Please guide how to differentiate between professional & technical apart from contract (means how to argue to differntiate that certain contracts may be under 194 J, as professional & Technical services are also contract to pay for the services received)
Thanks to all the persons reading it and replying it.
With Best Regards
Vidya Sagar Shukla
accounts.perfection@yahoo.com
soumitra basu
(Expert) 31 May 2010
For definition of professional you may see 44AA of the Income Tax Act. In my opinion this is not a professional service but a contract work.
