Tds (professional or contractor)

Dear all

Kindly provide the reply of following observation :

a) Company has taken the services of Salt spray test from Chennai Mettex Lab Pvt. Ltd. and

b) CMM Inspection charges 

Both the expenses debited under the head of Testing charges. Are they required to deduct TDS @ 10% or 2%.

Further, any reference of law/case laws can be given then please share the same.

Regards

Pradeep