We have received a bill from our consultant showing
Govt fess for trade mark - xxxx
our professional charges - xxxx ------- Toatl xxxxx -------- Please advice whether we have to deduct TDS on total amount or only on professional charges...
20 June 2015
Query is not about the deduction of TDS on Govt fees as per my understanding.
Basically, the above said query bill was raised along with some expenses incurred by the consultant, but it is very clear it is not nature of professional income for consultant. however always better to raise the invoice separately for the expenses claim to avoid the dispute as per circular CBDT Circular No.715, dated 8.8.1995
22 June 2015
but CMA ramesh value is bifurcated & it is acceptable to deduct TDS on prof. charges. We do same in practice. Advice based on practical experience.
CAclubindia
