Sec 194 C or 194 J

This query is : Resolved 

05 February 2011 Sir
Plz tell me for deducting TDS on Laboratory testing fees wich section will be applicable ? whether 194C or 194J....or there is no need to deduct TDS ?

05 February 2011 Dear Sahil

Where basis of delivery is primarily quantum based then 194C apply and where basis of delivery is primarily based on intelectuals or on earned knowledge then 194 J apply, it s vary on fact to fact basis.
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For Asutosh & Pankaj
Chartered Accountants
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Pankaj K Jaiswal, FCA
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05 February 2011 In my opinion 194J will be applicable.


05 February 2011 Agreed with u Pankaj sir..but why we deduct TDS in case of C & F Agent u under 194 C ? in this case i think there is no quantum based service ?

06 February 2011 Testing fee techinical support. 194J applicable

07 February 2011 Yes, TDS on testing fee is deductible u/s 194J.

07 February 2011 Dear Sahil
In you case, the opinion will be depend on fact basis. Primarily it looks like u/s 194J.

Like C & F commission. Please always consider when 194J comes in to picture where specified/earned knowledge comes otherwise not. This is the basics for 194J

07 February 2011 194 j technical support


07 February 2011 Thnaks u all experts specially Pankaj Sir



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