TDS ON VISIT CHARGES

[S.C. WADHWA]

Whether TDS needs to be deducted on visit charges say, Representative has been called from the company from where the machinery had been purchased Such company has billed towards visiting of its representatives. 

[Ganeshan Kalyani]

In my view TDS is deductible on the amount charged for visit.

[YAGAY and SUN]

TDS is required to be deducted under Section 194C.

AI Summary

TDS on visit charges: deduction required where companies bill for representative visits under contract for services.
TDS must be deducted on amounts billed as visit charges for representatives, treating such fees as service-related or contract payments subject to withholding; the payer is obliged to deduct tax at source when making or crediting the payment under the TDS framework for service/contract payments.