Santosh V. Thakur (Sr. Accountant) (187 Points)
05 September 2012TDS applied on Calibration Charges is u/s 194C or 194 J?
If 194J, what is defination of Professional Fees?
Kindly suggest.
waiting for reply.
Giridhar S Karandikar
(Team Lead)
(7548 Points)
Replied 05 September 2012
Calibratino charges wold be covered by teh definition of work as mentieond in sectino 194C and accordingly TDS @ 1% if pymt made to individual or 2& if pymt made to company should be made.
TDS u/s 194J shud be made if there is any professional work involved which requries application of ones mind with the specified skill sets.
Arif Ali
(Apt Co Advisory)
(1230 Points)
Replied 13 September 2012
calibration charges will be covered under 194J. I'll more clear if you provide the full details of calibration bill.
sharad
(Bangalore)
(21 Points)
Replied 02 January 2016
Dear Sir,
If it is Invoice issue under rule4S (1) of Service Tax Rules 1994 category of service :test,Inspection,certification, then tds deduction comes under which category 194C or 194J.
mahanthesh g h
(Accounts Executive)
(26 Points)
Replied 28 February 2017
Kindly tells us Where there Calibration of Gas Detector will follow under 194J or 194C.
CMA ASHISH JINDAL
(INTERNAL AUDITOR)
(22 Points)
Replied 25 September 2021
|
section 194J (a) |
descripttion Fees-tech services, call centre, royalty for sale etc. |
limit 30000 |
rate 2 % |
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