@Avika,
Kudos to your patient explaining.
@ Rajendra,
As the IT rules states, TDS is done on Professional Fees and not on any reimbursements.
You have 2 options: a) If its a single bill, you will have to deduct the TDS on full (90000) amount b) If the contractor wants to save this amount or you want your contractor to save this amount, you can ask him to raise 2 separate bills & deduct the TDS on Professional Charges only (75000) and not on reimbursements (15000).
It goes without saying that the contractor will have his PAN and he will loose the deducted amount on Rs.15000/- if he has Tax liability (in case, he does'nt have Tax liability, he can claim full refund in his IT returns).