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TDS under 194J or 194C.??

TDS / TCS 1128 views 3 replies

On 'Testing & Inspewction fees' paid by company, tds should bededucted under 194J as "Professional fees" or under 194C as "Contractor".?

Also on 'Conferance Expenses' paid by company to Hotel which incl. charges for hall & some other charges like water, TDS to be deducted under 194C on whole amount or not.? 

Replies (3)

On testing and inspection fees TDS should be deducted u/s 194J as it involves professional expertise.

On Conference charges TDS should be deducted on consolidated amount u/s 194C as it is in the nature of contract if the conference was pre organised and the same cannot be cancelled without giving any notice. 

Originally posted by : CA. Rashi Goyal

On testing and inspection fees TDS should be deducted u/s 194J as it involves professional expertise.

On Conference charges TDS should be deducted on consolidated amount u/s 194C as it is in the nature of contract if the conference was pre organised and the same cannot be cancelled without giving any notice. 

 thanks..

If company pays bill of hospital, in case employee had an accident while working, tds to be deducted U/s. 194J or not.?

 

And if company pays fees for regular checkup of employees in a company, tds to be deducted U/s. 194J as it a professional fees or not .?

 

Also in case 'Sodexo Co.' providing the meal coupens to employees of say 'D' co. by charging some commission, whether tds is to be deducted only on commission + service tax on it U/s. 194H OR on the whole amount U/s. 194C.?


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