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?
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.
