Tds on visit charges
Querist : Anonymous
called from the company from where the machinery had been purchased .
Such company has billed towards visiting of its representatives.
Expert : Anonymous
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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.
---
### 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?
---
### 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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