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Calibration charges tds applied? 194c or 194j

Santosh V. Thakur (Sr. Accountant) (187 Points)

05 September 2012

TDS applied on Calibration Charges is u/s 194C or 194 J?

If 194J, what is defination of Professional Fees?

Kindly suggest.

waiting for reply.

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5 Replies

Giridhar S Karandikar (Team Lead) (7543 Points)
Replied 05 September 2012

Calibratino charges wold be covered by teh definition of work as mentieond in sectino 194C and accordingly TDS @ 1% if pymt made to individual or 2& if pymt made to company should be made.

TDS u/s 194J shud be made if there is any professional work involved which requries application of ones mind with the specified skill sets.

1 Like

Arif Ali (Apt Co Advisory) (1230 Points)
Replied 13 September 2012

calibration charges will be covered under 194J. I'll more clear if you provide the full details of calibration bill.

sharad (Bangalore) (21 Points)
Replied 02 January 2016

Dear Sir,

If it is Invoice issue under rule4S (1) of Service Tax Rules 1994 category of service :test,Inspection,certification, then tds deduction comes under which category 194C or 194J.