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

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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)

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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