Testing of Materials

Please give details on testing....is it a technical testing???if it is a technical testing then it will be covered u/s 194J otherwise u/s 194C

Testing does not involve carrying out any work in the nature of physical activities and handing over the physical possession of the works or like carriage of goods or contract of advertising or any contract like a courier company .Testing involves,examination and expressing an opinion on the subject matter and may involve,if sought for,giving an advise on the findings of the test results.For example soil testing,water testing etc which is a Technical work.The meaning of the word contract used by the queriest is in the sense of an agreement and not to be construed as a "Contract" which is mentioned in Section 194C.Hence TDS will be under section 194J.