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.
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.
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