Booking.com liable for tds??

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Kapil Kumawat (Querist)

07 June 2014 anyone tell me that commission paid to booking.com liable to TDS or not?? if yes in which section 194H or 195?
It is online website and we have received room booking from this web.

Amol S Joglekar

Amol S Joglekar (Expert)

07 June 2014 Commision paid is liable for tds u/s 194H. If the same is paid by remittance to any foreign country, then the question of 195 will arise.

Kapil Kumawat

Kapil Kumawat (Querist)

07 June 2014 but for tds is it compulsory any permanent establishment in India?

Amol S Joglekar

Amol S Joglekar (Expert)

07 June 2014 not really. As a debtor, u deduct tax and pay the balance to your creditor. If your creditor is not having any permanent establishment.....pls check if it is having PAN. if not deduct TDS accordingly....20%

Kapil Kumawat

Kapil Kumawat (Querist)

07 June 2014 have you any written proof so i can conveyance to my client...
Thanks for your reply.

Amol S Joglekar

Amol S Joglekar (Expert)

07 June 2014 ask for its PAN. Show him sec 195 as well as sec 194H. ... (On top of that....you r in buyers market...it it is not agreeing...there are n number of sites for this booking business....go to other site)

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