TDS Applicability on Package Tour - 194C/ 194R


This query is : Resolved 

Quick Summary
Query on TDS on package tour of Rs. 20 lakh booked from tour operator under Section 194C, and whether additional TDS under 194R applies when benefits are passed to architects. Response states both sections may apply as beneficiaries are different.

29 February 2024 Sir,

I want to know the applicability of TDS under section 194C / 194R. My company have availed package tour of Rs. 20,00,000 from a tour operator. Invoice was raised in the name of the company by the tour operator. As it was a package tour liable for TDS under section 194C and the same was deducted by the company. But this package tour we are proving to the architects each case it was exceeding Rs. 20,000. Here, I want to know whether TDS under section 194R was again applicable in this situation?

29 February 2024 Yes both TDS applicable as the beneficiaries are different.


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