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APPLICABILITY OF TDS ON PAYMENT TO PATHOLOGY LAB, Income Tax |
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APPLICABILITY OF TDS ON PAYMENT TO PATHOLOGY LAB |
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MY CLIENT PROVIDE SERVICES OF PATHOLOGY LAB TO ITS DIFFERENT INSTITUTION LIKE HOSPITALS, NURSING HOME ETC., ON MAKING PAYMENT BY THE PARTY - WHETHER TDS ON ITS WILL COVER UNDER section 194C OR 194J, FURTHER THE PATHOLOGY LAB ALSO TAKING SERVICES OF LAB TEST FROM DIFFERENT LAB - ITS ALSO PAID FOR THE TEST.... TDS U/S. 194c OR 194J PLEASE ADVICE Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
Dear Sunil Ji There is very thin line of distinction between TDS u/s 194C and 194J since ultimately at the end of the day nomenclature of every agreement is a Contract. What rule i follow in such situation is that if the contract requires the exercise of Intellectual skill then it will get covered under section 194J otherwise Section 194C. This is my view i am waiting for other views as well Rahul Srivastava
Dear Sunil ji, A lab pathology report is valid only if a qualified pathlogist signs, pathology being a part of wider profession of "doctor" therefore, I am of the opinion that 194J should apply, infact with my clients, we are following this logic. Taranjeet Singh practising at chandigarh. Page: 1 Old Query - New Comments are closed. |
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