I have received an invoice from travel agent which is having various services like visa fees paid, airline tickets purchased, bus ticket purchased and his service charges seperately.
As per Circular 715, no TDS will be deducted on purchase of airline and bus tickets. But, kindly advise whether visa fees paid to consulate will attract TDS and under what section. Also, whether TDS is deductible on service charges.
Since, he has given a single invoice, will the TDS be deductible on entire invoice? What if he gives invoice for service charges seperately.
26 July 2012
If he has given the details in the invoice and amount against each head/ details, you need to do TDS as per the respective sections. (VISA fees by any stretch of imagination can NOT fall under 194J)