One of my client is having more than 50 branches in a region. One among such branch is desginated to prepare and file quarterly tds return. All the branches have got seprate TAN. The designated branch prepare,file and pay the tds upload fee. The fee are apportioned between the branches. For the year the client expects the upload fee to cross more than Rs. 30000 and want to deduct tds u/s 194j.
Whether the tds ereturn upload fee is liable for tds. Please advice
Hi,
TDS return upload fees is govertment tax. So there is no question of deduction of TDS on TDS return uploding fees. Govt. issue a provision acknowledgement for filing of TDS return and where the Govt. fees is specially mentioned
If the client is asking about his professional fees for uploading TDS return then it may be applicable.
Thanks
I think you are asking about TDS uploadation fee charged by TIN-NSDL. then it is not covered for TDS. so not liable for TDS deduction.
If you are asking about TDS Return preparation and submission fee charged by client. then if it is corssing the limit of 30000 then it will come under TDS rule and so tds will be deducted accordingly.
Malhotra Rajesh & Associates
New Delhi
B.Com
View Details
CA Suraj Garg & Associates
New Delhi
CA Final
View Details
Chirag P Shah & Co. Chartered Accountant
Pune
B.Com
View Details
CCI
Pro
CAclubindia
