Tds on visit charges

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 April 2018 Whether TDS needs to be deducted on visit charges say, Representative has been
called from the company from where the machinery had been purchased .

Such company has billed towards visiting of its representatives.

Expert : Anonymous

Expert : Anonymous (Expert)

03 April 2018 You mean it's a Service Charges..???

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Hey! About TDS on **visit charges** billed by a company for sending their representative (say, for machinery installation or inspection), here’s how it generally works:

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### Is TDS applicable on visit charges?

* If the visit charges are **part of professional or technical services rendered**, then TDS is deductible under **Section 194J** (Professional fees/Technical services) at 10%.

* If the visit charges are **just reimbursement of expenses** (like travel or lodging) without any service component, then generally TDS is **not applicable** on the expense reimbursement.

* But if the visit charges are billed as part of the service (like technical assistance, supervision, inspection, installation), it is considered **professional/technical service**, and TDS applies under 194J.

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### What to check:

* How is the invoice described?
* Is it a fixed “visit charge” or part of overall service fees?
* Does the company provide PAN?

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### Summary:

| Visit Charges Description | TDS Applicability | Section | Rate |
| ----------------------------------- | ----------------- | ------- | ---- |
| Part of service / technical support | Yes | 194J | 10% |
| Pure expense reimbursement | No | N/A | N/A |

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If you can share more details about the invoice or the nature of visit charges, I can help you better determine the TDS treatment.

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Do you want me to draft a sample TDS deduction entry or any official wording?

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