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    <title>Outsourcing of the Services - whether the Tax is to be deducted u/s 194-C (Contracts) or u/s 194-J</title>
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    <description>Where outsourced laboratory and clinical diagnostic services involve scientific analysis and the provision of expert reports or specialised technical inputs, they fall within the scope of fees for technical services and TDS should be applied under the provisions governing technical/professional fees rather than under contract payment provisions.</description>
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      <description>Where outsourced laboratory and clinical diagnostic services involve scientific analysis and the provision of expert reports or specialised technical inputs, they fall within the scope of fees for technical services and TDS should be applied under the provisions governing technical/professional fees rather than under contract payment provisions.</description>
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