Tds on professional charges
This query is : Resolved
Manjunath u s
(Querist)
20 February 2012
Can anybody please tell me in following case,
If a Company pays an amount to a professional say Doctor as travelling expense reimbursement more than 30k for the purpose of sales promotion, whether it attracts TDS u/s 194J or not.
If a Company pays an amount to a professional say Doctor as travelling expense reimbursement more than 30k for the purpose of sales promotion, whether it attracts TDS u/s 194J or not.
CA PARAS BAFNA
(Expert)
20 February 2012
Reimbursement of travelling expenses along with his professional fee, will attract TDS provisions U/s 194J. In the absence of any
professional fee , mere reimbursement may not attract TDS provisions U/s 194J.
.
It is a known fact that the doctors are quite professional and practical persons. They hardly indulge themselves for such an activity like sales promotion for free of charge. On the basis of the facts of the case if it is found that Travelling Expenses includes some portion of profit also , in such circumstances it is advisable to deduct TDS on the wjhhole amount being reimbursed.
.
professional fee , mere reimbursement may not attract TDS provisions U/s 194J.
.
It is a known fact that the doctors are quite professional and practical persons. They hardly indulge themselves for such an activity like sales promotion for free of charge. On the basis of the facts of the case if it is found that Travelling Expenses includes some portion of profit also , in such circumstances it is advisable to deduct TDS on the wjhhole amount being reimbursed.
.
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