TDS applied on Calibration Charges is u/s 194C or 194 J?
If 194J, what is defination of Professional Fees?
waiting for reply.
Giridhar S Karandikar
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.
(Apt Co Advisory)
Replied 13 September 2012
calibration charges will be covered under 194J. I'll more clear if you provide the full details of calibration bill.
Replied 02 January 2016
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.
mahanthesh g h
Replied 28 February 2017
Kindly tells us Where there Calibration of Gas Detector will follow under 194J or 194C.
CMA ASHISH JINDAL
Replied 25 September 2021
Fees-tech services, call centre, royalty for sale etc.
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