Whether Section.194 C or 194 J applicable for testing charges?

CA M.NAGARJUNA REDDY (CHARTERED ACCOUNTANT) (591 Points)

18 July 2011

Plz guide me whether TDS u/s 194C or 194J is applicable for water analysis charges under the heading Testing Charges?

NAGARJUNA

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6 Replies

pallavi (article) (140 Points)
Replied 18 July 2011

It`s prof charges

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valji (Accounts manager-MBA) (2150 Points)
Replied 18 July 2011

testing charges involve some professionalisan it come under sec 194j

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CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 18 July 2011

194J

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devang (CA FINAL article ) (181 Points)
Replied 18 July 2011

sec 194C is for contractor and sub contractor

TDC rate : 2% other then individual and HUF

1% for Individual & HUF

SEC 194J For Professional TDS @ 10%

if it is given by professional person as service to u then 194J

other wise 194C

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(Guest)

Originally posted by : devang
	sec 194C is for contractor and sub contractor TDC rate : 2% other then individual and HUF 1% for Individual & HUF SEC 194J For Professional TDS @ 10% if it is given by professional person as service to u then 194J other wise 194C