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Tds on blood test outsourcing

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(Querist)
15 May 2019 Sir, Under which section the TDS on blood test outsourcing is deductible, whether 194C or 194J, pl clarify
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
15 May 2019 Deduct TDS u/s 194c as it's not a professional service.

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