Liability under 194c

ca sweeti gulati (CA Practice ) (90 Points)

26 November 2013

Is there any liabilty to deduct tds u/ 194c or 194j on enviornmental services provided like collection of disposable material of hospital etc?

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6 Replies

ramakrishna (article student) (64 Points)
Replied 26 November 2013

Hi Sweeti,

it is chargabel to 194c not to 194J boz 194j talks about any fees paid to technical ,professional and royalty or non compete fees then belong to 194j

ca sweeti gulati (CA Practice ) (90 Points)
Replied 26 November 2013

Thanks Ramakrishna,

but the co having the specalisation in enviornmental magaement services. could it be covered under technical service?

Shenba Associates (Partner) (115 Points)
Replied 26 November 2013

Is that a service of the company of main object of businness then it covers TDS U/s 194J. Otherwise 194C

Ankur (Professional) (95 Points)
Replied 26 November 2013

it is simply disposing and collection of wastes so covers under 194c not under 194j since it could not be professional service.

rahul sharma (Accounts) (41 Points)
Replied 26 November 2013

This can not be treated as technical service defined u/s 194 j

CA PRIYUL SHAH (JOB) (901 Points)
Replied 30 November 2013

It is covered U/s 194 C as it is apparently contract not professional service.

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