03 November 2011
SIR WHETHER TDS IS TO BE DEDUCTED ON THE PAYMENTS MADE TO NON-RESDIENT CONSULTANT ON ACCOUNT OF REIMBURSEMENT OF EXPENSES INCURRED BY CONSULTANT FOR TRAVELLING, HOTEL CHARGES & OTHER MISC EXP.
03 November 2011
as per sec 195 only income which is taxable in India is liable for TDS. Reimbursement of exp is not taxable in india so this is not taxable u/s195 also.