Vastu planning expenses

TDS u/s 194J will apply if in case aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to the payee exceeds Rs. 30,000/-.

Vastu expenses for Building construction can be capitalised as it is pre-operative expneses

Vastu planning expenses is a professional expenses attracting TDS provisions if aggregate payments exceeds Rs30000 in a year and it can be capitalised .