TDS ON LAB. TESTING

TDS 5395 views 3 replies

ours is a diagnostic centre (propritory concern) & ours is a tax audit case. some of the tests will be done at other diagnostic labs say around Rs.25000/- monthly.  my question is whether it attract TDS?

Replies (3)

 Dear Friend,

Since your are getting your service from other Diagnostic  service centre which is not contarct as applicable in Sec.193C,this section is only applicable for  providing service which are in the nature of contact hence TDS applicablity will not arise

 

Biju P 

CA Final Student

Originally posted by :Guest
"

 Dear Friend,
If you are getting your job outsource and paying for the same you are liable to deduct TDS on amount paid/credited in their a/c. It is sought of professional services you are getting for your work.

Sanjive

 

Dear Sreenu,

As rightly pointed out by Mr.Sanjive, TDS should be made as per Section 194J at 10% +surcharge+cess for such outsourcing payments made for availing diagnostic services of another centre if the annual aggregate payment exceeds Rs. 20,000/-.

Good Bye!!


CCI Pro

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