Arpan De (Articled Assistsant - CA Final) (68 Points)
03 June 2013Dear 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.
CA Viswanadh
(Chartered Accountant)
(190 Points)
Replied 03 June 2013
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%
CA Himanshu Bansal
(Risk Manager)
(2345 Points)
Replied 04 June 2013
Yes since they are covered under section 194J of IT Act, 1961. The type of service rendered here is immmaterial.
Komal Thakur
(CA Final)
(925 Points)
Replied 04 June 2013
| Originally posted by : CA Viswanadh | ||
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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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CAclubindia
