accountant/student ICWA - FINAL
200 Points
Joined January 2009
With Reference to circular no. 715 dated 08.08.95 , reimbursement of expenses ' for which bill is separately raised did not attract the provisions of section 194J'
Answer to your reply complete.
However ,
In my view only actual reimbursement of expenses is allowed in this exception .
In case you pay any expense whatever name may be which are not actual expense are not covered in this exception .
e.g. DA to engineers of the errector company ( @ Rs .2000 per day per person ) seperately
In case two you are advised to deducted the TDS on the whole amount even the seperate bill is raised.