Dear group members
Hi every body
Can any one guide me in the following matter
One of my client is hiring data entry operatiors from a Private Agency. These data entry operator are on roll with that Private Agency only. This Private Agency is billing my client for the salary of the data entry operator and their commission for rendering such services. Now the question is, whether TDS u/s 194J has to be made on the entire bill or only on the portion of commission charged by the Private Agency. As per the circular no. 715/1995 if a seperate bill is raised for reiumbursement of expenses, then no need to make TDS on such bill. Whether the same is applicable in my client's case if that Private Agency raises two seperate bills i.e. one for reiumbursement of salary paid to data entry operators and another bill for commission charged by the Private Agency.
Thanking you
Awaiting for your guidence
CAclubindia
