Tds

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This query is : Resolved

PRAMEELA P (Querist)

10 February 2015 Whether payment made to government on account of audit conducted is subject to TDS?

For example the assessee paid certain amount towards audit fee for the audit conducted to the District Co operative auditors (Government agency).
Is the assessee liable to TDS?
Please clarify

Thanks in advance

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

10 February 2015 No TDS applicable for any payment to Government agency.
see the link.
https://www.caclubindia.com/experts/tds-on-payment-to-govt-companies-and-government-17696.asp#.VNnoWOaUeik

PRAMEELA P

PRAMEELA P (Querist)

10 February 2015 Is an audit fee paid to District Co-operative Auditor subject TDS? Is such payment deemed to have been made to a Government Agency?

Amol S Joglekar

Amol S Joglekar (Expert)

10 February 2015 Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of fees for professional services is required to deduct income tax.
Your assessee seems to be a co operative society. Deduct TDS subject to other provisions of section 194J

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

10 February 2015 If it is paid to his personal account it is subject to TDS.

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