Tds on advocate fees including clerk charges

7392 views 5 replies

Kindly confirm whether TDS will be deducted on clerk cherges u/s 194J if the clerk charges is included in the legal bill of the advisor.

I think TDS u/s 194J will not be attracted on Clerk chrges provided Clerk produce the separtate bill & their total amount does not exceed Rs 30000/-

Kindly confirm am I right or wrong ??

 

 

 

 

Replies (5)
Quick Summary
TDS u s 194J applies on total legal bill including clerk charges if not separately billed. If billed separately and within threshold no TDS. Reimbursements separately billed may not attract TDS.

Can't isolate clerical charge (like typing charges, conveyance etc)  with professional fees of an advocate, hence  its included in the blll, and TDS u/s. 194J to be deducted over total bill. Yes, no TDS upto threshold limit of 30K.

These amount with clerk charges are proff. charges & TDS should be deduct on both amount

Whether the TDS is required to be deducted on reimbursement amount(hotel bills etc..) ????

For any reimbursement, seperately billed, no TDS to be deducted.

@ Vishal:

For more clarification read very good articles

1. by CA rohit Gupta @  caclubindia.com/articles/tds-u-s-195-reimbursement-of-expenses-23125.asp

& 2. By S K Tyagi ..........deductibility-of-tds-on-reimbursement-of-expenses

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 29 June 2026
Article Assistant

Alvino Consultancy LLP

Mumbai

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details