TDS on COO certificate issue

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Accountant
27 Points Joined February 2016

Can we deducte TDS on COO certificate issue charges. If Yes then what is the TDS rate and under which section to be deduct

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On 27 May 2025 at 11:01 Report
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Master in Accounts & high court Advocate
9596 Points Joined December 2011

To determine whether TDS (Tax Deducted at Source) is applicable on COO (Certificate of Origin) issue charges, let's break it down:

Applicability of TDS - *TDS Applicability*: TDS is applicable on payments made for services rendered, including fees charged for issuing certificates like COO.

Section and Rate - *Section 194J*: TDS on professional fees, including fees for technical services, is covered under Section 194J of the Income Tax Act. -

 *TDS Rate*: The TDS rate for Section 194J is typically 10% (plus applicable surcharge and cess) for payments exceeding the threshold limit. Threshold Limit -

 *Threshold Limit*: TDS is deductible only if the payment exceeds ₹30,000 in a financial year.

 Conclusion If the COO certificate issue charges exceed the threshold limit, TDS would be deductible under Section 194J at the applicable rate.

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On 27 May 2025 at 13:50
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Master in Accounts & high court Advocate
9596 Points Joined December 2011

To determine whether TDS (Tax Deducted at Source) is applicable on COO (Certificate of Origin) issue charges, let's break it down:

Applicability of TDS - *TDS Applicability*: TDS is applicable on payments made for services rendered, including fees charged for issuing certificates like COO.

Section and Rate - *Section 194J*: TDS on professional fees, including fees for technical services, is covered under Section 194J of the Income Tax Act. -

 *TDS Rate*: The TDS rate for Section 194J is typically 10% (plus applicable surcharge and cess) for payments exceeding the threshold limit. Threshold Limit -

 *Threshold Limit*: TDS is deductible only if the payment exceeds ₹30,000 in a financial year.

 Conclusion If the COO certificate issue charges exceed the threshold limit, TDS would be deductible under Section 194J at the applicable rate.

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On 27 May 2025 at 13:50
User Avatar

Master in Accounts & high court Advocate
9596 Points Joined December 2011

To determine whether TDS (Tax Deducted at Source) is applicable on COO (Certificate of Origin) issue charges, let's break it down:

Applicability of TDS - *TDS Applicability*: TDS is applicable on payments made for services rendered, including fees charged for issuing certificates like COO.

Section and Rate - *Section 194J*: TDS on professional fees, including fees for technical services, is covered under Section 194J of the Income Tax Act. -

 *TDS Rate*: The TDS rate for Section 194J is typically 10% (plus applicable surcharge and cess) for payments exceeding the threshold limit. Threshold Limit -

 *Threshold Limit*: TDS is deductible only if the payment exceeds ₹30,000 in a financial year.

 Conclusion If the COO certificate issue charges exceed the threshold limit, TDS would be deductible under Section 194J at the applicable rate.

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On 27 May 2025 at 13:50

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