First check whether service offering by you is covered under "Overseas tour program package" if yes, irrespective of your status ie., audit or non audit you have to add tcs... To qualify as 'overseas tour program package', the
package should include at least two of the followings:-
i) international travel ticket,
ii) hotel accommodation (with or without food)/boarding/lodging,
iii) any other expenditure of similar nature or in relation thereto
CAclubindia
