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Tds on tds return upload fee

30 January 2015

One of my client is having more than 50 branches in a region. One among such branch is desginated to prepare and file quarterly tds return. All the branches have got seprate TAN. The designated branch prepare,file and pay the tds upload fee. The fee are apportioned between the branches. For the year the client expects the upload fee to cross more than Rs. 30000 and want to deduct tds u/s 194j.

Whether the tds ereturn upload fee is liable for tds. Please advice

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2 Replies

CA Pankaj Kr Agrawal (@Helping Hand) (2143 Points)
Replied 30 January 2015

Hi,

TDS return upload fees is govertment tax. So there is no question of deduction of TDS on TDS return uploding fees. Govt. issue a provision acknowledgement for filing of TDS return and where the Govt. fees is specially mentioned

If the client is asking about his professional fees for uploading TDS return then it may be applicable.

Thanks

Arif Ali (Apt Co Advisory) (1230 Points)
Replied 31 January 2015

I think you are asking about TDS uploadation fee charged by TIN-NSDL. then it is not covered for TDS. so not liable for TDS deduction.

If you are asking about TDS Return preparation and submission fee charged by client. then if it is corssing the limit of 30000 then it will come under TDS rule and so tds will be deducted accordingly.