TDS under 194J or 194C.??

Saurabh N. Nyati (Asst. Manager - Audit) (170 Points)

03 June 2011  

On 'Testing & Inspewction fees' paid by company, tds should bededucted under 194J as "Professional fees" or under 194C as "Contractor".?

Also on 'Conferance Expenses' paid by company to Hotel which incl. charges for hall & some other charges like water, TDS to be deducted under 194C on whole amount or not.?