TDS 194J RATE

Siva Alangaram (Accountant) (42 Points)

23 November 2021  

I want to know whether TDS is deductible on Testing Charges paid to Consultancy on material sent to his Laboratory for testing. In my view TDS should be deducted under 194J but confused. At What rate I want to deduct the TDS 2% or 10%. and The above charges is technical or professional. Please Explain.