06 March 2009
A company wants to obtain ISO 9001-2008 (For Quality Management Systems), ISO 14001-2004 (For Enviornmental Management) and OHSAS 18000-2007 certificates for its manufacturing facility.
These certificates are provided by an international agency "International Organization for Standardization" (ISO), however, in the process of obtaining these certificates, company has to enter into an agreement with an authorized agency eg. BVQI, DNV etc. which would conduct various activities like surveillence audits / assessments etc. to establish whether the manufacturing facility qualifies for obtaining these certificates.
Apart from the fee for conducting these audits / assessments, the agencies charge an upfront "Registeration Fee" that apparaently goes to ISO.
The question is whether TDS ought to be deducted on this "Registeration Fee" and if yes, then under which section?
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