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Section 194 j

sakshi (SAKSHI MITTAL & ASSOCIATES) (76 Points)

16 April 2012

Hello Dear Friends,

I am a Practising Company Secretary.

I am working with a Chartered Accountants Firm for last 6 months. He gives me 7500Rs fixed in lieu of Preparing Minutes for Their Client Companies and apart from that he gives me my proffessional fees for other Secretarial Services Rendered for his Client Companies. I have no Direct link with his Companies.

Now at the time of Payments i gave him Two separate sheets (not bill).

1. Regarding the Payment made to Roc Online

2. Certification and other Professional Work

3. Monthly Fixed Amount.

Now he wants to deduct TDS on all three amount under Section 194J.

My question is whether the the payment i made to Roc is liable to TDS ?

and also all other amount is liable to deduct TDS

Regards

Sakshi Mittal

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7 Replies

CMA. CS. Sanjay Gupta ("PROUD TO BE AN INDIAN") (114220 Points)
Replied 16 April 2012

Firstly, Payment to ROC is not subject to TDS. SO he should not deduct TDS on that amount.

TDS is applicable on other two payment subject to annual threshold limit of Rs 30000/- p.a.

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mahak katyal (a) (135 Points)
Replied 23 April 2012

Since Payment made to ROC is in the capacity of Pure Agent, it is not liable for TDS-assuming the amount you are paying is in behalf of your client.

Rest you being a professional,incase the payment made to you exceeds Rs 30000., TDS is liable to be deducted (other than the ROC amount)

1 Like

Raman Aggarwal (Expert) (363 Points)
Replied 23 April 2012

Originally posted by : CMA. CS. Sanjay Gupta
	Firstly, Payment to ROC is not subject to TDS. SO he should not deduct TDS on that amount. TDS is applicable on other two payment subject to annual threshold limit of Rs 30000/- p.a.

totaly agree with sir

Raman Aggarwal (Expert) (363 Points)
Replied 23 April 2012


	Firstly, Payment to ROC is not subject to TDS. SO he should not deduct TDS on that amount. TDS is applicable on other two payment subject to annual threshold limit of Rs 30000/- p.a.

C.A. M.Com. Suhas A. Nagpure (CA) (1175 Points)
Replied 25 April 2012

Originally posted by : mahak katyal
	Since Payment made to ROC is in the capacity of Pure Agent, it is not liable for TDS-assuming the amount you are paying is in behalf of your client. Rest you being a professional,incase the payment made to you exceeds Rs 30000., TDS is liable to be deducted (other than the ROC amount)

Agree with Mahek

1 Like

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(Guest)

Originally posted by : mahak katyal
	Since Payment made to ROC is in the capacity of Pure Agent, it is not liable for TDS-assuming the amount you are paying is in behalf of your client. Rest you being a professional,incase the payment made to you exceeds Rs 30000., TDS is liable to be deducted (other than the ROC amount)

I also agree with Mahak however it will mainly depend on putting the type of bill before the Chartered accountant if re imbursement of exp. made for ROC made in seperate bills there will not raise any TDS liability, but a single bill of all above three services or any conjointment of expense and service may lead to TDS liability.

Hence adviceable to put seperate bill for expense re imbursement... else ceteris peribus

1 Like

CA Pankaj Warke (Fin Man) (268 Points)
Replied 03 May 2012

In case you are raising separate bill towards the reimbursement of RoC fees, it wont be liable for TDS but incase there is only one bill for all these charges, TDS will be deducted.