TDS on technical testing and analysis services ?

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

Replies (4)
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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details