TDS on Franchisee Commission & FBT on Training Expenses

CA S Sundararajan (CAO) (536 Points)

04 June 2008  

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.