Tds doubt?????

Yes TDS is still liable. The payment through imprest account is just a conduit as the privity of contract will be between the company and the contractor and not the employee.

But payment made by for different suppliers for repair & Maintence.

Suppose

Payment Made by Employee To A 10000

                                                         B  50000

                                                         C 40000

                                        Total               100000

Let me clarify

1. The employee will not suffer TDS

2. Payment made by employee out of imprest, if it exceeds the relevant threshold limits will still be liable to TDS.

In view of this, payment to A wont be covered provided total payment in the year doesnt exceed relvant threshold of Rs. 75,000/-

Payment to B & C will be covered since its lumpsum payment exceeding Rs. 30,000/-

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