We deduct TDS for Testing & inspection charges under section 194C
Pls. advise which is correct or not.
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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.
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