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TDS applicability on lab test

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Whether TDS applicable on medical lab services. In my case , i am running a medical lab and I collect swab from public and give it to another lab for testing purpose. The lab which I give swab for testing purpose issue invoices with my lab name. Is  TDS was applicable on  these invoices. 

Replies (7)
Quick Summary
TDS applies on outsourced medical lab testing payments under section 194J if limits are exceeded. When one lab pays another for testing services, TDS is generally deducted at 10 percent.

Yes.Its applicable under section 194J if the amount exceeds the limit
Generally no one deducts tds while collecting swab from individuals. Instead when the assesse files his return of income the company pays tax.

Here company outsource lab from other lab

While making the payment towards outsourcing of lab testing, Tds has to be deducted under section 194J at the rate 10%
Tds is tax deducted at source.
Certificate for tds has to given /furnished to pan.
Question is Tds is applicable or not .

Answer is Tds applicable under section 194J
Not for individuals but in case the lab outsource the job to someone and it crosses threshold then it is applicable.


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