14 January 2012
If you use travel agency for your booking on regular basis, payment to these travel agencies comes under the net of contractor and TDS is liable u/s 194C.
14 January 2012
TDS is required to be deducted of the Traveling Agent rendering services as such, to carry passengers by air or by bus. This type of services (other than by railway) are covered under the definition of work vide explanation to Section 194C. . So, in case the amount exceeds the limit prescribed U/s 194C (30000/75000), TDS is required to be deducted only in those particular agents' cases. .
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