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Tds applicability on travel agent

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29 July 2013 Dear All,
Plz. suggest if Train Tickets for the Emplyoee of the company booked by company through a travel agent & the travel agent charged Service Charges thereon. Is the TDS should be deductable u/s 194H or 194C. If no, Plz. give proper reason.
regards

29 July 2013 TDS applicable under sec.194C



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