TDS U/S 195 Reimbursement

CA RAJESH BALSARA (Proprietor) (262 Points)

08 July 2010  

An Indian Company having branch/jointventure in Moscow(Russian Federation) , wants to make payment of Reimbursement of Expenses incurred by Overseas branch/joint venture  in moscow.These expenses were incurred by overseas branch/joint venture in 2007.But now Indian company will reimburse for the same .These Reimbursment include a) Printing & stationery , b) Rent for immovable property in moscow  c) conveyance  d) travelling exp in moscow d)office admn charges.

What is Applicability of TDS U/s 195 ? Would there be any TDS ? On what basis ? on which item of expense ( in relation to list given above ) ?