Online Medical Classes

what should be the rate of tds for medical transcription jobs (individual, which is not a salary income)?

currently for a medical transcriptionist, the tds is 5.25%, which I presume is u/s 194J, but it is in the nature of subcontractor, hence tds should be deducted u/s 194C, anyone pls clarify. Transcription jobs are obtained from USA by the companies, and the excess of their (company's) capacity is transferred to individuals on a per line rate. Hence it is basically subcontracting but is currently the considered by the companies as a professional service.

Public Comments

1. TDS rate on professionals has been hiked from 5 per cent to 10 per cent with effect from 1st June 2007 according to Finance Act 2007.Click on the link below for new Income tax rates http://www.allindiantaxes.com/income-tax.php
2. TDS on professional is 10% from 2007 previously it was 5%