10 April 2014
Invoice raised as per following particulars by logistic company on export of goods :
Agency charges
Documentation charges
Examination charges etc.
whether tds liable to deduct u/s 194C or 194J?
10 April 2014
in my opinion TDS is to be deducted u/s 194C on entire bill received from logistic company as the same falls within the meaning of "work". the stringent thing of 194c is that assessable amount is entire bill even if it includes reimbursement of out of pocket exp, for which separate bill is issued or not come what may be.
CAclubindia
