Excluding sums paid under section 194J from section 194C (Payments to Contractors) (WIDENING AND DEEPENING OF TAX BASE AND ANTI-AVOIDANCE)

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..... the payment is being made or credit is being given to an individual or HUF and 2% in other cases. Section 194J of the Act relates to TDS on fees for professional or technical services wherein the applicable TDS rates are 2% or 10% depending on the nature of payment being made. 2. Clause (iv) of the Explanation of section 194C defines "work" to specify which all activities would attract TDS under .....

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