Section 194C or 194J apply in survey fee to determine the upset price of land or other asset

Respected Sir/Madam,

                   which section  and rate of TDS(1%/2% as per section 194C or 10% as per section 194J PROFESSIONAL SERVICES) apply in case of Survey fee to determine the upset price of land/other asset ? please provide authority, If possible

Replies (3)
Quick Summary
This discussion clarifies the correct TDS section and rate applicable to survey fees used for determining the upset price of land or other assets. The consensus is that land survey or asset valuation services fall under professional services, making Section 194J liable for TDS deduction at a 10% rate.

Land survey or asset valuation service comes under specified professional service liable to deduct TDS under Sec. 194Jb at 10% rate.

Thank you very much sir 

You are welcome.          

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