194J of I.T.act

can u pls tell me any case law , or any circular,if any
 

Sourabh

Adarsh says correct that if your bill is inclusive of TA/DA expenses then TDS will be deducted on whole amount anf if oyu shows them seprately then deduct TDS only on professional charges.

For your reference  oyu can refrer circular no. 715  of dated August 8 1995 . visit site incometaxindia.gov.in.

194C and 194J refer to "any sum paid" ....its not written anywhere that tax should not  be deducted on reimbursements like DA/TA. any sum paid would mean and include everything  that is paid . so reimbursed expenses are also tax deductible in my view .  whether you write seperately or not , is not important . i think you have to deduct tax :)

TDS is to be deducted on Professional Charges only.

TA / DA are not forming to this creteria.

can anyone abbrevate  what is TA and what is DA