TDS on reimbursements to employees

shashank (Chartered Accountant) (47 Points)

03 June 2010  

Dear Experts,
The employee of our client has paid an amount exceeding Rs.20000/- towards courier charges which has been reimbursed by the company.
Will TDS be applicable on such an amount ?? The company has not paid it to the courier company directly but it has transactions with the company.
Pl quote any case laws or circulars