TDS on Franchisee Commission & FBT on Training Expenses

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Dear Sir,

1.My client is a Franchisee of a reputed educational institution , Do he need to deduct the TDS u/s 194-C or    194-H .

2. The same person ,sending his faculty to B'lore for Academic Training ,since Training expenses is exempted from FBT, can he get exempt the reimbursement expenses of TA , Hotal and Lodging expenses actualy met by such faculties.

Kindly clarify it.

Replies (1)

IF THEY ARE GETTING FRANCHISEE COMMISSION THEN IT WILL ATTRACT SECTION 194-H , IT ALL DEPENDS UPON THE FACTS OF THE CASE. TA , HOTEL AND LODING EXPENSES ARE SUBJECT TO FBT AND THERE IS NO PROVISION FOR EXEMPTION


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