Section 194J TDS deductible on screening (i.e. DTT test, HPLC test etc.) of Sickle Cell Anemia

Gujarat Sickle Cell Anemia Control Society Vs DCIT (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the provisions of TDS under section 194J and 194C of the Income Tax Act, 1961 applicable to the payments made to medical labs and technicians as per an agreement for the screening of sickle cell anemia in tribal district under a Government program. The assessee is a society under the control of Commissioner of Health, Gandhinagar and various agencies were appointed for carrying out work of screening and subsequently submission of report to concerned author...