194c deduction

This query is : Resolved

R.Murali Krishnan (Querist)
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08 November 2011

I am working with Encore Events Private Ltd,they have been purchasing their air tickets through Chiya Tours and Travel P ltd and had not deducted any TDS till the end of March 2011.
But suddenly their CA during internal audit has raised a query that TDS should be deducted on air tickets from Chiya,whereas Chiya is not ready for TDS being deducted on their bills.

I want a clarification on the above subject stating whether TDS to be deducted or not.

Pls also state the criteria for deduction.

Regards
Murali

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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08 November 2011 The provisions of section 194C do not apply to the payments made to the airlines or the travel agents for purchase of tickets for air travel of individuals. The provisions shall, however, apply when payments are made for chartering an aircraft for carriage of passengers or goods.—Vide Circular No. 713, dt. 2-8-1995.
CA MANOJ GUPTA
JODHPUR
09828510543

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