Tds u/s 94 c or 94 j

This query is : Resolved 

29 December 2011 Dear All,

Whether tds to be deducted U/s 94 C or 94 J in respect of the following --

1)Lab Testing (Checking size-thickness, width , quality of various raw material such as steel bar,plats)
2)Radiography of manufactured items(Radiography means taking photo of Joints made to tanks and checking this photo from radiography machine)

29 December 2011 both the above fees involves the professional/technical skills. So in my opinion these should be part of 94J.




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