TDS ON LAB. TESTING

 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

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!!