TaxTMI 
TaxTMI 
Sir,
In case a Professional along with profession Fee charged travel expenses incurred by him for that specific purpose.
Eg; Prof Fee - 50,000
travel expenses - 500
total - 50,500
Whether TDS is to be deducted on ₹ 50,000 or ₹ 50,500?
TDS on Profesional Fee
05 Apr 2017 
3 Replies 
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Guest 
TDS on professional fee: reimbursements with documentary evidence excluded; otherwise whole invoice considered for TDS.
TDS is to be deducted on the professional fee component only; reimbursable expenses supported by documentary evidence for the claimed amount are excluded from the TDS base, while in the absence of such supporting documents the entire invoice amount shall be considered for deduction of tax at source. (AI Summary)
TDS is to be deducted on the professional fee component only; reimbursable expenses supported by documentary evidence for the claimed amount are excluded from the TDS base, while in the absence of such supporting documents the entire invoice amount shall be considered for deduction of tax at source. (AI Summary)