TDS on payment to Advocate Commissioner appointed by Court

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2010 In present scenario, payments needs to be made to Advocate Commissioner appointed by Court for seizing vehicles alongwith Assessee. does this attract TDS u/s 194J. Payments goes to Advocate Commissioner and not to Court.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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21 June 2010 The payment is not on account of professional service. In my view no TDS.

Shudhanshu Agrawal

Shudhanshu Agrawal (Expert)
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21 June 2010 As per Section 194J TDS on profession can be deducted where any person is providing the professional services. Seizing vehicles is not a professional service until and unless he is doing under any law because in case of any law he may be considered for providing legal services.

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CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)
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21 June 2010 Generally any payment made to court officials are not subject to TDS. in your case though there are profesional services but the same primarily does not fall under the direct purview of professional services hence i think there should not be any TDS