Tds u/s 194j

This query is : Resolved

Roopa (Querist)
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20 June 2015 Dear Experts,

We have received a bill from our consultant showing

Govt fess for trade mark - xxxx

our professional charges - xxxx
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Toatl xxxxx
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Please advice whether we have to deduct TDS on total amount or only on professional charges...

Please do the needful...

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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20 June 2015 Deduct TDS on the total gross value of bills since it is raised in single(combined invoice).

Ankur Singhal

Ankur Singhal (Expert)
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20 June 2015 Disagree with Mr. Ramesh he need to refer act.
Deduct TDS only on professional charges as these are properly bifurcated in the bill.

No need to deduct TDS on govt. fees.

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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20 June 2015 Query is not about the deduction of TDS on Govt fees as per my understanding.

Basically, the above said query bill was raised along with some expenses incurred by the consultant, but it is very clear it is not nature of professional income for consultant. however always better to raise the invoice separately for the expenses claim to avoid the dispute as per circular CBDT Circular No.715, dated 8.8.1995

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Ankur Singhal

Ankur Singhal (Expert)
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22 June 2015 but CMA ramesh value is bifurcated & it is acceptable to deduct TDS on prof. charges.
We do same in practice.
Advice based on practical experience.

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