194h
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 July 2013
whether TDS u/s 194H is to be deducted on amount inclusive of service tax or not..??
Thanx in advance
Thanx in advance
CA PARAS BAFNA
(Expert)
05 July 2013
Yes TDS on commission is to be deducted on an inclusive amount with Service Tax.
05 July 2013
Yes TDS to be deducted on Total Bill amount inclusive of Service Tax.
As per Circular No.4/2008 dated 28.4.2008, it was clarified that TDS on rental payments would be required to be made only on the basic rental amount without including service tax. In other words, TDS should not be made on the service tax portion of the rent. However, this analogy is not applicable to TDS under other sections.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
As per Circular No.4/2008 dated 28.4.2008, it was clarified that TDS on rental payments would be required to be made only on the basic rental amount without including service tax. In other words, TDS should not be made on the service tax portion of the rent. However, this analogy is not applicable to TDS under other sections.
In short--
For 194I - Deduct TDS on amount excluding service tax.
For other section - Deduct TDS on amount including service tax.
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