Tds on air ticket booking agent
This query is : Resolved
28 January 2016
will we deduct tax on agent or not if yes then what %
28 January 2016
No, TDS will be deduct on Air ticket booking agent
Message likes :
1 times
30 January 2016
Also would like to know the TDS applicablity on Printing of Letter head/ pamplets, brochers, vsisiting cards ........for company
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.
---
### 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.
---
### 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 |
---
**Note:** Always check if the agent or vendor has provided a valid PAN; if not, higher TDS rates (20%) apply.
---
Want me to help you with TDS challan or return filing steps for these?
### 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.
---
### 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.
---
### 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 |
---
**Note:** Always check if the agent or vendor has provided a valid PAN; if not, higher TDS rates (20%) apply.
---
Want me to help you with TDS challan or return filing steps for these?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Section 194JA & JB Income which ITR Form to use
- Pass word to open justification report for Q1 for FY 2026-27
- PPF interest-As Exempt Income disclosure
- Under construction property in ITR
- Scrutiny and reopening of past returns
- Booth for sales promotion
- Upload Level ValidationITR3Category of Defect B/D
- Building tax payment deduction in rental Income
- F & O PROFIT REPORTING FOR AY 2026-27
- Difference in GSTR3B system generated which is correct and actual Payment it asks
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
