Pathological Testing
Rajkumar Gutti (591 Points)
17 February 2024Above testing charges in which catagory fall.
Whether Profession service or Technical service.
There are ambugity for deducting Tds .
Whether 10% or 2%
Rajkumar Gutti (591 Points)
17 February 2024
Saravanan nagaraj
(463 Points)
Replied 17 February 2024
If it is done on a contract basis then the tds shall be applicable as per section 194C and if it comes under technical services then the same shall be deductible under section 194J
Payments made to laboratories or experts for conducting technical testing and analysis services. So, it is fall under technical services 194J
CA Rashmi Gandhi
(Chartered Accountant)
(86323 Points)
Replied 18 February 2024