In case of payment to diagnostics center towards testing charges (testing of human tissue/blood sample) which is a corporate entity, under which section TDS should be deducted 194C being a contract or 194J being rendering of medical services.
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Applicable TDS Rate/section
Replies (9)
Hi,
Is there any contract for service rendered and what's the nature of service
Kindly elaborate about nature of service.
check question elaborated
194J will be applicable
In my opinion 194J should apply.
194 J TDS on professional services, technical services
Here professional services means
44AA. [1] Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession
in the case, fees for medical services
Accordingly 194j apply
194 c TDS on contract for service - apply to all types of contracts for carrying out any work including, transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, material contracts and works contracts.
Here professional services means
44AA. [1] Every person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession
in the case, fees for medical services
Accordingly 194j apply
194 c TDS on contract for service - apply to all types of contracts for carrying out any work including, transport contracts, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, material contracts and works contracts.
TDS should be deducted u/s Sec 194J as it is a part of medical professional service.
Not section 194C
IT SHOULD BE 194J A PROFESSIONAL SERVICE.
IT SHOULD BE 194J A PROFESSIONAL SERVICE.
Sec.194J this is a professional services
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