TDS on payment to overseas consultants, Income Tax

[Shyam Naik]

Dear All, Our employees visit foreign countries for visiting mines. They hire /engage local guides & geologists during the course of field visit. Our employees pay the remuneration of the guides and geologist there only. The employee claim the remuneration paid along with their trave expenditure. Does the above payment of remuneration attract TDS u/s 195? Kindly reply. Thank you. Shyam

Posts / Replies

[Ganeshan Kalyani]

In the above situation you have reimbursed the expenses borne by your employee abroad. Being reimbursement TDS should not be applicable. However I welcome experts views on this.

[CS SANJAY MALHOTRA]

Endorse the views of Sh. Ganeshan Kalyani ji.