Survey fees are treated as professional services, so TDS applies under section 194J at applicable rates. Even if manpower is involved, the nature of survey work makes it a professional service.
11 December 2015
ON PAYMENT OF SURVEY FEES WHETHER TDS WILL BE DEDUCTED OR NOT ? WHICH SECTION OF TDS WILL BE ATTRACTED AS IT CONTAINS FEES FOR SUPPLY OF MAN POWER AS WELL AS CENTER FEES FOR CONDUCTING SURVEY