Tds on testing charge

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ARPIT CHADDHA (Querist)
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01 April 2014 I want to know tds on testing charges for special type of test would come under which section i.e Sec-94C or 94J.

Also, please explain reason for supporting your answer

CA Amit surana

CA Amit surana (Expert)
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02 April 2014 it would be taxable under 194j beacause spcial type of testing any lab testing requires professional knowledge and would be taxable under professional services

ARPIT CHADDHA

ARPIT CHADDHA (Querist)
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02 April 2014 Since i'm unable to relate this anywhere under sec-194J. So,please share relevant extract of law to support your answer.