TDS on Covid Testing Charges

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Chartered Accountant
25 Points Posted on 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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On 21 February 2022 at 17:45 Report
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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.

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Profession Business
28246 Points Posted on 22 February 2022
Sec 194 C/ Sec 194J
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On 22 February 2022 at 09:05
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77 Points Posted on 22 February 2022
Section194J
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On 22 February 2022 at 11:27
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CFO- at NHTF
58280 Points Posted on 22 February 2022
Lab testing will be under 194J
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On 22 February 2022 at 19:09
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Profession Business
28246 Points Posted on 22 February 2022
It depends.
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On 22 February 2022 at 23:39
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CFO- at NHTF
58280 Points Posted on 23 February 2022
Lab testing is performed by professional and it will come under professional work.

So 194J is applicable
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On 23 February 2022 at 06:39

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