https://www.taxtmi.com/highlights?id=63237 TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons carried out tests and Laboratory Technician will be with minimum qualification of MLT/DMLT with science graduate while paramedical worker will be with minimum qualification of SI. It is clear that aforesaid services come within Section 194J and not u/s 194C of the Act - AT en-us Tue, 03 May 2022 11:49:15 +0530 Tue, 03 May 2022 11:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63237 TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons carried out tests and Laboratory Technician will be with minimum qualification of MLT/DMLT with science graduate while paramedical worker will be with minimum qualification of SI. It is clear that aforesaid services come within Section 194J and not u/s 194C of the Act - AT Highlights Income Tax Tue, 03 May 2022 11:49:15 +0530 https://www.taxtmi.com/highlights?id=63237