31 August 2010
If he provides consolidate bill of Rs 60000/- the on Rs 60000/-. If he gives two separate bill for Rs 50000/- and Rs 10000/- then deduct TDS only on Rs 50000/- @ 10% u/s 194J.
31 August 2010
If consultant raised a consolidated bill for his fees & other expenses than entire amount is liable for TDS, if seprate bill is provided than other expenditure is not liable for TDS (if he doesn't charged Service tax on that conveyance bill).