Tds on course fees

Whether TDS is deductible on fees paid to training centre for training employees of my company? As and when required the employees visit the training centre and also a certificate is provided by them at the end of training.

Replies (1)

No, TDS  provisions will not be attracted

In The case of: Lloyds Register Industrial Services (India) Pvt. Ltd. v. ACIT,  Appeal No.: ITA No. 940 & 7628/Mum/04, Decided on: November 4, 2009 it was dedided the training fee cannot be termed as “fee for technical services” and no TDS provision will apply

Hope it is clear..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register