TDS on Auditors out of pocket expenses

This discussion explores the applicability of Tax Deducted at Source (TDS) on an auditor's out-of-pocket expenses, specifically when paid in cash and amounting to ₹9,000 per month. The consensus suggests that TDS under Section 194J is generally not applicable if these expenses are not considered part of the professional fees. However, it's noted that company law might include them in auditor remuneration, and they should not be disclosed as separate 'out-of-pocket expenses' in the Profit and Loss account.