Lab Equipment Testing payments are subject to TDS under 194J

I am paying lab equipment testing or calibration charges under which section should i deduct tax 194C or 194J From: akashpareek@……com

In my view, you should deduct the tax at source under 194J because the work given by you relates to Technical Qualification or high professional skills . There is Explanation given under Section 194 J by which the statute tries to encompass all types of professional services which is given as under :

“a) 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; (b) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; “

Further Explanation [2] under Section 9 defines technical fees in following words “For the purposes of this clause, “fees for technical services” means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head “Salaries”.”
You are being given Technical service, so payents are subject to TDS u/s 194J