05 March 2010
Hi friends, i have a problem we are a Construction Company we are getting our "Concrete,Steel & water" etc tested for getting report from a Firm "Dr Ghuman & Gupta Geotech Consultants".
The purpose of test is get the verification of material quality used in Construction, Structure & to verify the quality of treated water after treatment.
The total bills amount also exceeds Rs.20,000/- during the financial year.
does this Testing charges amount to Technical Services & subject to TDS as per Sec-194J of the Income tax act. Please give me proper provision for reference