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Tds on reimbursement

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22 November 2013 Hi All,
Please advise whether there is any master guideline/cirecular for TDS applicability on reimbursement.
Rgds,
Ramesh

22 November 2013 i think for expenditure reimbursement, there is no TDS

22 November 2013 in many cases TDS applies: such 194C and 194J. Only if a separate invoice/bill is raised only for reimbursement of expenses, you can avoid TDS (refer 95 TTJ 53)

However, if reimbursement form part a bill which also includes fees etc , then TDS is applicable on the whole of the amount.




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