TDS U/s 194C/194J|CASANSAAR 821
Middle Image
   Login  |  Register  |  Forgot Password 
Below Login Ad
All Queries |  Resolved Queries |  Today Queries |  Become an expert Ask Query

Please Help: TDS U/s 194C/194J

Posted Date : 26-Jan-2012 , 11:34:22 am | Posted By: CA NITIN PORWAL

Category : Income Tax | Answers : 3| Comments : 2| Hits: 2440

In a hospital industry (company) 1)Whether Annual maintenance contract(Inc material/not including material)AMC/CMC of medical equipments with the vendor company like Philips etc are covered u/s 194C or 194J. 2)Whether pathological Test outsourced i.e samples of patients given to outside agency are covered u/s 194C or 194J.

   Answer by: Lavina Bajaj
as per my knowledge the answer to your first ques should be 194c reason being there is a contract between them should fall under contractor services. answer to second ques should be 194J reason being pathological test are being perfoirmed by the professional bodies and not normal humans.. so wil form under 194J. hope its clear..
   Answer by: Ashish Karundia
Dear Nitin, The payment for annual maintenance contract will attract TDS under 194C (Ref: question no. 28 and 29 of circular no. 715 dated 8-8-1995). Further, payments for testing samples of patients will attract TDS under 194J (Ref: question no. 26 of circular no. 715 dated 8-8-1995). Hope the above suffice.
   Answer by: Rambabu Senkarasetti
I agree with above answer.
Posted By : CA NITIN PORWAL 01-Feb-2012, 05:59:22
Thanks Lavina & Ashish In case of AMC the services are being given by technical persons employed by these companies like philips, still it will fall u/s 194C. Thanks in advance
Posted By : PANKAJ BANSAL 27-Jan-2012, 03:47:04
1. 194C 2. 194J

Search By Categories

More Categories

Hall of Fame for Queries

Name Pic Queries Rank
Rambabu Senkarasetti 569 14
Vaneet Gupta 560 8
CA Satuti Mahajan 360 22
Ashish Karundia 317 10
Rishabh Upadhyay 300 21

Search Question:
...keeps you updated


  |  News

  |  Articles

  |  Discussion

  |  CA Firms

 |  Members

 |  CA Community

 |  Jobs

 |  Empanelment

 |  Files

 |  Matrimonial

 |  Students zone

 |  Queries

 |  Classified Ads

 |  Events

 |  About us

 |   Top Members

 |  Coaching Centres

  | Testimonials

 | Judiciary

 | Notifications/Circulars

 | Book

 | eDirectory

 | Interview

 | Website

 | Emails

 | Software

 |  Score Board

 |   Press Release  

 |   Blood Bank  

  |   Opinion Poll  

  |   Feedback
 |   Advertise us

 |   Terms & Conditions

 |   Contact us
 |   Blog

  |   Sitemap

Follow Us : Twitter Icon Facebook Icon Orkut Icon Linkedin Icon


↑ Grab this Headline Animator

Developed By: CASANSAAR Copyright © casansaar

Top Accounting Firms,CA COMMUNITY,CA SANSAAR,Chartered Accountant,Ca Networking Firms,Partner Portal,Ca Assignments,CA,Online Communities For Chartered Accountant,Circle For Ca,CS,CMA and FINANCE,Articles By CA / CS / CMA,accounting news articles,Ca Firms In Delhi,CA ANNOUNCEMENT

accounting jobs,article trainees,best website creator,empanelment,income tax slab, ITR, TDS Chart,budget of india 2014-15,gst,auditing,Income tax,students zone,cpt,community matrimony for ca,Classified Ads,Community Matrimony For Ca,Students Zone,Coaching Classes,Company Secretary,Cost Accountant,Judiciary.