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Tds on testing charges

This query is : Resolved 
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(Querist)
16 July 2013 My Client XYZ diagnostics have a lab and for testing purpose he send the material to other laboratory,hospitals.Is there any need to deduct tds on it.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
16 July 2013 Yes. TDS apply on that charges as per sec.194J
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