Tds on air ticket booking agent

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Sunil Rana

Sunil Rana (Querist)
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28 January 2016 will we deduct tax on agent or not if yes then what %

Deepti Asawa

Deepti Asawa (Expert)
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28 January 2016 No, TDS will be deduct on Air ticket booking agent

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Sunil Rana

Sunil Rana (Querist)
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30 January 2016 Also would like to know the TDS applicablity on Printing of Letter head/ pamplets, brochers, vsisiting cards ........for company

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Here’s the info you need:

### TDS on Air Ticket Booking Agent:

* **Is TDS deductible?**
Yes, **TDS is applicable** on the commission or service charges paid to the air ticket booking agent.
* **Under which section?**
Usually under **Section 194C** (Contractual payments) or **Section 194J** (Professional services), depending on the nature of the contract.
* **At what rate?**

* For **transport or agency commission**, normally **2% under Section 194C** applies (since it is a contract for services).
* If treated as professional services (like consultancy), then **10% under Section 194J** might apply, but generally travel agent commission is under 194C.

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### TDS on Printing (Letterheads, Pamphlets, Brochures, Visiting Cards):

* Payment made for **printing services** is treated as **contractual services**.
* **TDS is deductible under Section 194C**.
* **Rate:** 2% if payment is to resident individual or firm; 1% if payment is to a company.

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### Summary:

| Payment to | Section | Rate (Resident) | Remarks |
| ------------------------------------------------ | ------- | ---------------------------------- | --------------------------------- |
| Air ticket booking agent (commission) | 194C | 2% | Usually contract payment |
| Printing services (letterheads, brochures, etc.) | 194C | 2% (individual/firm), 1% (company) | Contractual services for printing |

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**Note:** Always check if the agent or vendor has provided a valid PAN; if not, higher TDS rates (20%) apply.

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