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Tds applicability on blood tests???

TDS / TCS 2777 views 4 replies

Hi,

I have a doubt regarding the applicability of 194J . A Health care hospital uses the facility of a commom clinic nearby to get blood test reports for its patients. So is the hospital liable to deduct TDS under 194J on  the bills raised by the clinic which has rendered the service.. Please assist me in this...

Replies (4)

Yes it is liable to deduct tax under194 j as the clinic would be employed by lab technicians,and the services would tatamount to technical services.

i tto feel it should be technical services.........

thank you everyone.

Dear Ramesh TDS u/s 194C is applicable.

 

The samples processed at the clinic will involve use of equipments and reagents and it does not involve tenchinal services fully


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