ours is a diagnostic centre (propritory concern) & ours is a tax audit case. some of the tests will be done at other diagnostic labs say around Rs.25000/- monthly. my question is whether it attract TDS?
sreenu (accountant) (72 Points)
06 September 2008ours is a diagnostic centre (propritory concern) & ours is a tax audit case. some of the tests will be done at other diagnostic labs say around Rs.25000/- monthly. my question is whether it attract TDS?
Biju P
(CA IN PRACTICE)
(71 Points)
Replied 06 September 2008
Dear Friend,
Since your are getting your service from other Diagnostic service centre which is not contarct as applicable in Sec.193C,this section is only applicable for providing service which are in the nature of contact hence TDS applicablity will not arise
Biju P
CA Final Student
Sanjive
(PCC student)
(61 Points)
Replied 06 September 2008
Originally posted by :Guest | ||
" |
Dear Friend, Sanjive |
Ramakrishna
(Financial Executive)
(438 Points)
Replied 07 September 2008
Dear Sreenu,
As rightly pointed out by Mr.Sanjive, TDS should be made as per Section 194J at 10% +surcharge+cess for such outsourcing payments made for availing diagnostic services of another centre if the annual aggregate payment exceeds Rs. 20,000/-.
Good Bye!!