TDS on Covid Testing Charges

Anish Gupta (Chartered Accountant) (25 Points)

21 February 2022

Hello Sir/Mam,

I have a query regarding TDS deduction on payment made to Laboratories by Hospitals for Covid-19 Testing.

If applicable, please tell relevant Section??

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5 Replies

sabyasachi mukherjee (27736 Points)
Replied 22 February 2022

Sec 194 C/ Sec 194J

Himanshu Singh (77 Points)
Replied 22 February 2022

Section194J

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 22 February 2022

Lab testing will be under 194J

sabyasachi mukherjee (27736 Points)
Replied 22 February 2022

It depends.

Eswar Reddy S (CFO- at NHTF) (58275 Points)
Replied 23 February 2022

Lab testing is performed by professional and it will come under professional work.

So 194J is applicable

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