TDS on Rent & Professional Fees

Kumar (Accountant/HR) (72 Points)

16 February 2011  

Dear Chartered Accountant,


1. We are paying rent of 55000/- & maintainance charges of 5000/- every month to an induvidual who is having PAN number. and we are deducting 10% TDS on Rent amt of 55000/- only. Is this correct or we have to deduct TDS on Maintainance charges also?

2. We are paying professional fees to an Advocate (company) and TDS deducting on whole amount of the bill. The bill includes the break up of drafting charges XXX and printing, postage, photo copying XXX. and service tax XXX. Please advise me that we have to deduct TDS on final invoice amount or only on drafting charges?

Kindly advise me on the above 2 points.

Thanks & regards/ Kumar - Accountant