tds on gold smith u/s 194c or 194j

prithwish sengupta (Querist) 17 December 2010 This query is : Resolved
sir i want to know the following
1) what is the definition of Technician under the i.t. act?/
2) is gold smith a technician or contract labour??
3) should tds be deducted u/s 194C or 194J omn payment to technician.
refer any decided case law if any.
thanking you.

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soumitra basu (Expert) 20 December 2010
Gold smith is not a technician. TDS under section 194C shall be applicable.

prithwish sengupta (Querist) 23 December 2010
please refer any decided case law if any.
or the basis of your decision i.e definition or anything else of technician.
thanking you.

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