dear expert,
I received bill from training consultant for given a training to our employees they are charged some amount for this training to us...i would like to know whether tds Applicable for they reimbursement charge like cab courier etc
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Tds on reimbursement charges
Replies (4)
Quick Summary
No there is no need to include the reimbursement amount in the TDS calculation.
Deduct TDS only on the expense related to the training itself (ie the service component).
If it is a single bill for fees and reimbursements - TDS u/s 194J on the total amount.
If separate bills -
1. Bills of expenses to reimburse are in the consultant's name - TDS u/s 194R.
2. Bills of expenses to reimburse are in your company's name - no TDS
| Originally posted by : Manish | ||
 |
If it is a single bill for fees and reimbursements - TDS u/s 194J on the total amount. If separate bills - 1. Bills of expenses to reimburse are in the consultant's name - TDS u/s 194R. 2. Bills of expenses to reimburse are in your company's name - no TDS |
 |
Sorry but that is incorrect. Lazy auditors keep making this claim but there is no rule that requires the entire invoice to be subject to tds.
| Originally posted by : JJJ | ||
|
Originally posted by : Manish If it is a single bill for fees and reimbursements - TDS u/s 194J on the total amount. If separate bills - 1. Bills of expenses to reimburse are in the consultant's name - TDS u/s 194R. 2. Bills of expenses to reimburse are in your company's name - no TDS Sorry but that is incorrect. Lazy auditors keep making this claim but there is no rule that requires the entire invoice to be subject to tds. |
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Please check question no. 30 in income tax circular no. 715, dated 08-08-1995
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