Dear All,
Can anybody please clarifiy whether TDS need to be deducted on the Annual Custodial Fees paid to Bombay Stock Exchange, NSDL, etc. If yes, under which section.
Thanks in advance.
K. Rama Krishna
Rama Krishna (Accounts Executive) (70 Points)
13 May 2010Dear All,
Can anybody please clarifiy whether TDS need to be deducted on the Annual Custodial Fees paid to Bombay Stock Exchange, NSDL, etc. If yes, under which section.
Thanks in advance.
K. Rama Krishna
Rachit
(Analyst)
(913 Points)
Replied 13 May 2010
In my view custodial fees would fall under the purview of sec. 194C, since Custodial charges are Fees charged to a client for safekeeping of securities on behalf of the client.
The contract is for safekeeping of securities.