We have a branch in Singapore and a engineer came to our office for some training purpose. Now our Singapore branch raised a invoice on us which is for Air Ticket, VISA Charges and Travel Allowance for 3 days. So please Clarify that TDS is applicable on whole invoice amount or partially when we remitt the same.
07 May 2010
These are reimbursement of exp. services provided by engineer is not technical services as you told that he came on training purpose. so no TDS is applicable moreover you will pay them outside india direct to singapore account then it doesn't come u/s 9 so no TDS applicable.