Tds of client borne by the assessee
This query is : Resolved
CA Ritu Chauhan
(Querist)
26 August 2014
If the assessee bears the amount of TDS & does not deduct the same from the amount to be paid to his client i.e pays the TDS from his own account. Will this be disallowed ? If yes then under which section & how should I report this in form 3CD ?
Nikhil Kaushik
(Expert)
26 August 2014
as long as you are grossing up the amount, there is no disallowance.
Rupesh Jain
(Expert)
26 August 2014
you can claim in respective a/c exp. of capitalized.
CA Ritu Chauhan
(Querist)
26 August 2014
It means if the expenditure is Rs. 100,000/- & assessee paid entire Rs. 100,000/- to his client, also he has paid TDS of Rs. 10,000/- to Govt. Whether assessee can claim as deduction Rs. 110,000 (including TDS separately paid & borne by the assessee) or only Rs.100,000/- ?
27 July 2025
https://docs.google.com/document/d/1Dx9soC73g3taU7PQBoyV9gXMjkekA9JcLOA3z09lx_I/edit?usp=sharing
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Taxation of crypto futures in India Fy 2026- 2027
- MSME disclosure and disallowance
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
