Tds on reimbursement of expenses by employer

Hi All, Have a question with regard to TDS U/s 192. When an employee is sent on deputation by the employer to another location with India, and the employee incurs cost on travel and conveyance, and the expenses are reimbursed by employer, is TDS deductible u/s 192 ? Also the employer pays per-diem to the employee, how is this treated ? p.s : The above reimbursements are made separately from the salary payment. Please Advice.
Replies (1)

For reimbursement of travel/conveyance exps for official purpose, provisions of 192 shall not apply, because such payments are not treated as salary income for the employee. In any case, as long as payments are in the form of reimbursements (against bills/claims by employee), there is no need to deduct tax at source on such payments.

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