Salt testing of land

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Hello Sir/Madam,

          There is a LLP which has paid certain amount to a person for testing the salt component of land bought for construction purpose, does this transaction attracts TDS? If yes than under which section and why and if no then also why?

Replies (2)

In my views, it should be u/s 194J (professional & technical services).

Deduct TDS u/s 194J since it is a professional service rendered.

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