Tds on testing charges

This query is : Resolved

RAJIV (Querist)
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29 June 2013 We are automobile manufacturer. We send vehicles on regular basis to ICAT for testing when a new variant is launched.

Please tell me if TDS is to be deducted under 194 C or J

Kindly give section or circular reference.

Don't give personal opinions or vague replies.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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29 June 2013 TDS shall be deducted u/s 194J as it is a technical service which is performed by person having technical and professional qualification.

Fees for technical services means any consideration for rendering any managerial, technical or consultancy services- (2)(vii)(1) of Section 9.