Tds on course fees

1927 views 1 replies

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.

Replies (1)

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..


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register