Tds on diesel running charges charged by malls

Yes TDS will be applicable.

When Vendor is charging Bill along with reimbursement then provision say deduct TDS on full amount. only if reimbursement is separate and all supporting is provided then TDS is not applicable. In your case, The mall Vendor is charging you fixed rate that too without supporting, so TDS is applicable.

Even you may fall as per the agreement between you. Please check your agreement carefully, there must be clause for Diesel and electricity charges. If you see Mall is providing you service of providing of electricity and diesel as per your agreement or mutually agreed.

Hence TDS is applicable.

HI Ankur,

TDS is not applicable if the bills for the reimbursement are raised seperately. However, as per the provisions under Income Tax Act, such bills should be for reimbursement only. There should not be any profit element in such bills.

In your case, as you have mentioned, mall is charging you at fixed rate which means there is some profit element in such bill. Hence TDS provisions will be applicable if it exceeds the amount mentioned under provisions.

HI Ankur,

TDS is not applicable if the bills for the reimbursement are raised seperately. However, as per the provisions under Income Tax Act, such bills should be for reimbursement only. There should not be any profit element in such bills.

In your case, as you have mentioned, mall is charging you at fixed rate which means there is some profit element in such bill. Hence TDS provisions will be applicable if it exceeds the amount mentioned under provisions.