Whether TDS is deductible on fees paid to training centre for training employees of my company? As and when required the employees visit the training centre and also a certificate is provided by them at the end of training.
PRIYANKA (CA FINAL) (142 Points)
22 March 2013Whether TDS is deductible on fees paid to training centre for training employees of my company? As and when required the employees visit the training centre and also a certificate is provided by them at the end of training.
Asif Khan
(Taxation executive)
(410 Points)
Replied 22 March 2013
No, TDS provisions will not be attracted
In The case of: Lloyds Register Industrial Services (India) Pvt. Ltd. v. ACIT, Appeal No.: ITA No. 940 & 7628/Mum/04, Decided on: November 4, 2009 it was dedided the training fee cannot be termed as “fee for technical services” and no TDS provision will apply
Hope it is clear..