Advance to employee

Hello All,

My query is…..

When company sends any employee to onsite (out of India), company is providing advance in the local currency of that country to the consultant for fooding and other expenses and when the employee is return, the balance is return back to the company by the employee.

So the query here is, should we withdraw the balance amount from the country, where company has sent us, and exchange ourselves OR return the balance to company only..? what will be Tax implication in both the case..?

Thanks, Amit