TDS on Covid Testing Charges

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??

Replies (5)
Quick Summary
This discussion clarifies the applicability of Tax Deducted at Source (TDS) on payments made by hospitals to laboratories for Covid-19 testing. The consensus is that lab testing, being a professional service, generally falls under Section 194J of the Income Tax Act for TDS purposes.

Sec 194 C/ Sec 194J
Section194J
Lab testing will be under 194J
It depends.
Lab testing is performed by professional and it will come under professional work.

So 194J is applicable

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