25 March 2011
WE have deducted T.D.S on the training Program Expenses including service tax @10%. They have separately included the conveyance expenses from their office to our office in the same bill, alongwith proof of travel bills in it. They have not inculded service tax on the conveyance expenses.
As per the said invoice so raised on us, Is T.D.S deductible @10% on Conveyance charges, even after attachment of the said bills? Please clarify.
25 March 2011
U/s 194J of income tax act, the word used is 'any sum' which means even expense reimbursements are not excluded. Therefore, TDS should be deducted. Also refer circular no.715 dt.8-8-1995.
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