TDS rate on calibration and testing chgs.

This query is : Resolved

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TDS on calibration and testing charges depends on nature. If technical services, Section 194J applies. If it is routine or labor based work like machinery calibration, Section 194C applies.

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2011 Dear all,

please advise me what the rate of TDS will be charged on calibration chgars and will be in which categary is it 194J or 194C.

waiting for your kind reply.

Thanks

Umesh

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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25 January 2011 in my opinion, its more of a nature of " Technical services" & accordingly TDS under section 194J would apply.

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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25 January 2011 However, you may seek some other views too.

That's why I am keeping it open.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 January 2011 On testing charges TDS will be deducted u/s 194J. Please tell about the nature of calibration charges to enable us to give exact reply. I mean for what purpose these charges are paid.

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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25 January 2011 calibration is pure labour job, sec 194C will apply.

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Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2011 Dear Mr. Sanjay Gupta,

it is calibration of Weighbridge in my plant. and other alignment and degree set of my machinery for production of Angles.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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25 January 2011 Then TDS will be deducted u/s 194C.

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