TDS under section 194J or 194C

Querist : Anonymous (Querist) 03 June 2010 This query is : Resolved
Dear Sir/Madam,

I would like to know whether TDS need to be deducted under section 194J or 194C on the amount paid to language translators in the following two situations -
a. Seperate contract with each individual translator specifying the rate for each word translated?
b. Hire the service from a translating company which provide the said service?

Will the translataion fall within the definition of fee for technical service as defined in explanation 2 to section 9(1)(vii)? If yes, is there ay case law or circular or notificaiton to this effect?

Follow Query

Report Abuse

soumitra basu (Expert) 03 June 2010
Translating shall not be a technical service. It should be treated as a contract service. Hence section 194c is applicable. This is not also a professional service as defined in the act.

Previous

Next

You need to be the querist or approved LAWyersclub expert to take part in this query .

Click here to login now