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TDS on testing charges

TDS / TCS 5785 views 5 replies

KARTHICK

EXECUTIVE-FINANCE & CONTROLLING

39 Points Posted on 01 November 2019

We have received an invoice for Rs.42,000/- for Testing charges of materials. which category we should deduct the TDS 194C or 194J?

Thanks in advance

Replies (5)

RAJA P M

"Do the Right Thing...!!!"

128152 Points Posted on 01 November 2019

You can Deduct TDS u/s 194C

Kapadia Pravin

17264 Points Posted on 01 November 2019

You have to deduct TDS under section 194J @ 10%

You are making payment for testing charges which is nothing but fees for technical services availed and hence it falls under 194J.

( Note - Section 194C is altogether for different type of payments )

RAJA P M

"Do the Right Thing...!!!"

128152 Points Posted on 01 November 2019

@ Mr KARTHICK...,

testing charges not under definition of sec 194J.

You can deduct TDS under sec 194C...

Aman Shivharey

78 Points Posted on 01 November 2019

U have to deduct tds under 194J 👍

sabyasachi mukherjee

Profession Business

28207 Points Posted on 01 November 2019

Sec 194 J is correct section.
under professional services.
rate .
Fees for professional services, technical services royalty,service tax or gst if shown separately in invoice.
at what time tax to be deducted:
time of payment or credit whichever is earlier.
threshold limit 30000.
rate of tax-10%