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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

TDS on reimbursement of cost for providing access to system and ...


No TDS Required on Reimbursements for System Access and Audit Methodology Updates u/s 195, Income Tax Act.

March 28, 2015

Case Laws     Income Tax     AT

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are reimbursement of expenses the assessee is not liable to deduct TDS u/s 195 - AT

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