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Equalization levy

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(Querist)
20 June 2017 If a payment of commission (Hotel booking) is made to a non resident being an agent, without deducting TDS. . whether such payment shall be disallowed under section 40(a)(ib) for non deduction of tds or for non deduction of equalization levy?? Presuming payment of 4Lakhs (4000 pound) to a resident in UK, for hotel booking done there. . does this attract disallowance?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 June 2017 Equalization levy not applicable on payment of commission (Hotel booking). TDS also not applicable as hotel booking service rendered by non resident out side India. Hence no dis-allowance.
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