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| This query is : Resolved
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CA Vandana Goyal
( Author )
07 July 2012
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Please guide me on the applicability of TDS u/s 194C on payment to tour operator for booking of hotel etc for business purpose...
I am quite sure that TDS should be deducted but is any legal pronouncement or case law by which i can prove it...Please guide..
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CA PRAVEEN SINGH
( Expert )
07 July 2012
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IF YOU ARE TAKING REGULAR SERVICE OF TOUR OPERATOR.I THING IS IS NATURE OF CONTRACT.
TDS SHOULD BE DEDUCTED U/S 194C
BUT CHECK AMOUNT OF BILL.WHETHER EXCEEDING THE LIMIT FOR TDS PURPOSE ?
WAIT REPLY OF OTHER EXPERTS.
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CA Prashant Gupta
( Expert )
07 July 2012
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applicable section is 194 C. There is no problem with it.
but keep one thing in mind ask him to issuee bill of reimbursement (plaane ticket, Hotel charges) separately and his commission and service charges separately. if he will issue combine bill you will deduct TDS on full amount. if he issue bill separately then you will deduct TDS only on service and commission chareges not on reimbursement.
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CA Vandana Goyal
( Author )
07 July 2012
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Yaa...its ok...but i want to have a look on any case law or circular concerning this...
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CA Prashant Gupta
( Expert )
07 July 2012
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circular no 715 dt 8 Aug 1995. this will clear tour operator will be covered in 194 C
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CA Prashant Gupta
( Expert )
07 July 2012
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Delhi Bench of Income Tax Appellate Tribunal in ITO v Dr. Willmar Schwabe India P Ltd 2005] 3 SOT 71 cleared that if bill are separate then on reimbursement TDS will not be deducted and if bill are combine then TDS will be deducted on full amount
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CA Vandana Goyal
( Author )
07 July 2012
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Thanks to all..
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CA PRAVEEN SINGH
( Expert )
07 July 2012
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VANDANA JI USE THANKS BUTTON..
REGARDS:-
CAPRAVEEN
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CA Vandana Goyal
( Author )
07 July 2012
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This case law and circular does not specifically tell about the applicability of TDS on tour operator services..Please help by providing more specific case law or circular on this issue..
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CA Prashant Gupta
( Expert )
07 July 2012
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give me your mail id. I will send you word file with highlighted this point
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CA Prashant Gupta
( Expert )
07 July 2012
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give me your mail id. I will send you word file with highlighted this point
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CA Vandana Goyal
( Author )
07 July 2012
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cavandanagoyal@gmail.com
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CA Prashant Gupta
( Expert )
07 July 2012
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hope you got the mail
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