Are payment to cas for services liable for tds?

Tax queries 1000 views 3 replies

Dear Members,

Is tax deductible at source from payments made to CAs for:

1) Appearence before the CIT (Appeals) in an appeal case.

2) Services rendered in the event of a Survey U/S 133A.

 

Arpan De.

 

Replies (3)

Payment made to CA is deductible under 194J, if payment exceeds 30000. Even if single payment less than 30000 and total payment during year exceeds 30000 tax is deductible at 10%

Yes since they are covered under section 194J of IT Act, 1961. The type of service rendered here is immmaterial.

Originally posted by : CA Viswanadh

Payment made to CA is deductible under 194J, if payment exceeds 30000. Even if single payment less than 30000 and total payment during year exceeds 30000 tax is deductible at 10%


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