TDS on reimbursement of exp?

This query is : Resolved

sushil (Querist)
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16 July 2010 Dear All,
One of our clearing & forwarding agent raised bill for rs.26,600/-
for following particulars:
1)Transportation chgs (Receipt provided) 16000/-
Octroi Chrgs (Receipt Provided)Rs.500/-
DEPB Fees Rs.1500/-
Documentation Charges Rs.8500/-
& others (receipt provided) Rs.600/-

Whether to deduct tds on all the above components or to exclude those exp. for which Receipt is provided by the agent & to deduct tds only on documentation charges?

Thanks in advance..
Sushil.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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16 July 2010 If combined/consolidated bill is given then you will have to deduct TDS on total bill amount(i.e. including reimbursement of exp). If separate bill given you can deduct TDS only on transportation / clearing forwarding charges.