TDS on technical testing and analysis services ?

How much TDS has to be deducted on technical testing and analysis services ?

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Quick Summary
This discussion clarifies the TDS (Tax Deducted at Source) applicable to technical testing and analysis services. It confirms that if payments are made to an Indian party, such as a radiology lab, for these services, the TDS rate is 2% under Section 194JA of the Income Tax Act.

Whether paid to any lab? If yes, it should be 2% u/s 194JA.

 

Is this payment to an indian party or foreign party?

Indian and its a radiology lab

In that case, the TDS at 2% will be applicable

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