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TDS on Sample Testing Fees?


25 October 2010 hello

is the payment towards sample testing fees paid to public ltd. company covered u/s 194-J being professional or technical service? Amount is Rs.22000 single bill paid before 1st July 2010. Advise TDS be deducted or not & at what rate?

25 October 2010 tds would be deducted @ 10%

25 October 2010 Sample testing persay is not covered under section 194J. Please share more details of sample such as what sammple, what work done on it and does it an engineering or medical sample of something else.


25 October 2010 Sample in this case is shipping machinary. The assessee is a trader in shipping machinaries & the work carried out is of certifying the quality of the whole lot of machinary.

25 October 2010 Since the amount is less than thity thousand , TDS will not be applicable.

26 October 2010 To Shailesh:

Credit to A/c & Payment to party has been made BEFORE 01ST JULY 2010. So I think Rs.20000 limit applies for 194-J.



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