Govt. organization purchase laptop from the government e-market portal
the supplier charges separate for laptop cost and inspection charges . plz suggest whether I have to deduct TDS on inspection charges. If yes under which section?
The tds applicability for testing and inspection charges shall be as per the agreement. If it is done on a contract basis then the tds shall be applicable as per section 194C and if it comes under technical services then the same shall be deductible under section 194J.
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