Tds deduction

Dear All,

Pls clarify me whether a subsidary company is liable to deduct TDS on reimbursement of any expenses to holding company apart from sales and purchases made.

If TDS is deductible, clarify under which section it is deductible and what percentage?

If no TDS is to be deducted, kindly clarify under which section or cicular it is applicable for non-deduction of TDS.

Thanks in Advance......