Our company paid some amount to detective agency, Is it Liable to deduct TDS, If Liable at what rate under which section. Praveen Kumar Makam ,Hyderabad

The detective agency work may be a professional work , however, this is not specified profession under the I T Act. Professional services means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section.

Therefore, the work assigned to a detective agency shall come within the purview of section 194C for deduction of tax on contract. The rate of tax is 2.06 % of the amount of payment.