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Which section TDS for testing & Inspection charges, Income Tax

Issue Id: - 2705
Dated: 29-1-2011
By:- DHARMENDRA SINGH

Which section TDS for testing & Inspection charges


  • Contents

We deduct TDS for Testing & inspection charges under section 194C

Pls. advise which is correct or not.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 29-1-2011
By:- rishi mohan

The tds applicability for testing and inspection charges shall be as per the agreement. 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.


2 Dated: 15-2-2011
By:- Seetharaman K C

It seems from your question that inspection is of a technical nature like that conducted by agencies like SGS and Bureau Veritas and therefore 194J should be applicable


Page: 1

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