Sec 194 C or 194 J
This query is : Resolved
05 February 2011
Sir
Plz tell me for deducting TDS on Laboratory testing fees wich section will be applicable ? whether 194C or 194J....or there is no need to deduct TDS ?
Plz tell me for deducting TDS on Laboratory testing fees wich section will be applicable ? whether 194C or 194J....or there is no need to deduct TDS ?
05 February 2011
Dear Sahil
Where basis of delivery is primarily quantum based then 194C apply and where basis of delivery is primarily based on intelectuals or on earned knowledge then 194 J apply, it s vary on fact to fact basis.
Best Regards
For Asutosh & Pankaj
Chartered Accountants
Audit ! Assurance ! Risk Assesement ! Consulting
Pankaj K Jaiswal, FCA
Partner
www.anpllp.com
pankaj@ascoca.com
pankaj@anpllp.com
Call me- +91 98 1968 0011
HO : A 914 Sagar Tech Plaza, Sakinaka Junction Andheri East, Mumbai-MH-72
BO : 402 Choice A Apt, Dhole Patil Road, Pune-MH-411001 ( India )
Where basis of delivery is primarily quantum based then 194C apply and where basis of delivery is primarily based on intelectuals or on earned knowledge then 194 J apply, it s vary on fact to fact basis.
Best Regards
For Asutosh & Pankaj
Chartered Accountants
Audit ! Assurance ! Risk Assesement ! Consulting
Pankaj K Jaiswal, FCA
Partner
www.anpllp.com
pankaj@ascoca.com
pankaj@anpllp.com
Call me- +91 98 1968 0011
HO : A 914 Sagar Tech Plaza, Sakinaka Junction Andheri East, Mumbai-MH-72
BO : 402 Choice A Apt, Dhole Patil Road, Pune-MH-411001 ( India )
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Guest
Guest
(Expert)
05 February 2011
In my opinion 194J will be applicable.
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05 February 2011
Agreed with u Pankaj sir..but why we deduct TDS in case of C & F Agent u under 194 C ? in this case i think there is no quantum based service ?
06 February 2011
Testing fee techinical support. 194J applicable
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07 February 2011
Yes, TDS on testing fee is deductible u/s 194J.
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07 February 2011
Dear Sahil
In you case, the opinion will be depend on fact basis. Primarily it looks like u/s 194J.
Like C & F commission. Please always consider when 194J comes in to picture where specified/earned knowledge comes otherwise not. This is the basics for 194J
In you case, the opinion will be depend on fact basis. Primarily it looks like u/s 194J.
Like C & F commission. Please always consider when 194J comes in to picture where specified/earned knowledge comes otherwise not. This is the basics for 194J
Message likes :
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07 February 2011
194 j technical support
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07 February 2011
Thnaks u all experts specially Pankaj Sir
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