Tds aplicability

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Ajay SHARMA (Querist)
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28 March 2014 IS TDS APPLICABLE ON REIMBURSEMENT OF EXP. (ADVERTISEMENT)BY THE CO. TO ITS DISTRIBUTERS. WHO MADE THE EXPS. ON BEHALF OF THE CO.

Sandeep Dharar

Sandeep Dharar (Expert)
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28 March 2014 No TDS is not applicable on Reimbursement. The Co is doing advertisement by itself, then no need to deduct TDS

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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28 March 2014 on reimbursement there is no tds applicable.........

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Ajay SHARMA

Ajay SHARMA (Querist)
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28 March 2014 but i found a case in the co. in which they have make a tds deduction on that
can u give me a case or notification reference in this regards

Sandeep Dharar

Sandeep Dharar (Expert)
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28 March 2014 If the payment is made to outsiders then TDS will b applicable. U r advertising ur own co, or product then how can u deduct TDS on ur income?

Ajay SHARMA

Ajay SHARMA (Querist)
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28 March 2014 thay pay to a distributor that has a individual identity in eye of income tax dept.

Sandeep Dharar

Sandeep Dharar (Expert)
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28 March 2014 Look if the payment is made to a Party & there is a contract between u & the party & the contract amount exceeds the limit u/s 194C then TDS will b applicable. But if it is reimbursement then no TDS will b deducted.