Accounting charges include in 194j or not

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Shashikant (Querist)
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13 September 2011 In a case of my client ITO says that accounting charges included in professional and Technical services for the purpose of TDS. Is ITO is correct? Whether Accounting charges include in sec- 194J of Income Tax Act,1961.

Shashikant

Hari Beldona

Hari Beldona (Expert)
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13 September 2011 Included in Section-194J of Income Tax Act,1961.
For the purposes of this section, - (a) "Professional services" means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board

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Abhishek Ranjan Singh

Abhishek Ranjan Singh (Expert)
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13 September 2011 Yes ITO is Correct

Abhishek Ranjan Singh
ARS Solution
email2ars@gmail.com
+91 9022838615

Shashikant

Shashikant (Querist)
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15 September 2011 Dear Sir,

Please try to understand the query that we are not give bill for accounting charges. A person who write his books of accounts is considered as salaried person. Not a professional for accountancy.

CA Anjali Aswal

CA Anjali Aswal (Expert)
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15 September 2011 According to my view the accountant will not be included in professional's definition. He is a salaried person and sec 194j should not apply.

Shashikant

Shashikant (Querist)
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15 September 2011 but Dear mam above sir says that he is included

CA Anjali Aswal

CA Anjali Aswal (Expert)
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15 September 2011 As per my view profession of accountancy is used for Chartered Accountants not for accountants. Otherwise all the accountants doing part time work would have included in the purview of sec 194j

CS Bijoy

CS Bijoy (Expert)
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15 September 2011 Here the accounting charges means not the service provided by the person in employment but the service of the person who caring profession by his won. in that case section 194J will be attracted.

Shashikant

Shashikant (Querist)
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20 September 2011 DEAR BIJOY JI,

PLEASE FOCUS ON THE QUERY THAT ACCOUNTING CHARGES PAID TO AN PART TIME ACCOUNTANT.

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