Tds

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GAURAV VERMA (Querist)
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29 August 2012 my ca raised a bill for roc filling fee in which out of pocket expenses is separately shown and service tax is booked on professional fee amount only not on out of pocket expenses so on which amount tds should be deducted total i.e including out of pocket expenses or excluding that expenses

CA Amit Jaiswal

CA Amit Jaiswal (Expert)
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29 August 2012 TDS u/s 194J is only for professional charges i.e. Filing Fee.

On Out of Pocket Exp TDS will not be deducted provided original bills are provided.

All the Best.....

GAURAV VERMA

GAURAV VERMA (Querist)
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30 August 2012 thanks for reply
but my question is
1. a single bill is raised and in this bill out of pocket expenses is saprately shown on which st is not charged.
2. another question for confirm that if st is charged on both amount i.e fee+out of pocket expenses then on what amount we deduct TDS.

CA Amit Jaiswal

CA Amit Jaiswal (Expert)
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31 August 2012 1. TDS will be deductible only on professional fee (Original bills must be submitted for out of pocket exp).
Still industry practice is to deduct tax on whole amt.

2. TDS will be deductible on whole amt incl ST.