09 July 2013
Dear Sanjay sir, We Being an AOP in Constuction book airline tickets 13lcs p.a. for employees & Directors for business tours,from a A Pvt.Ltd. co.who charges service Tax in bill. do i hv to deduct tds on 13lacs.since TDS is applicable on Services rendered plz reply immediately thnx
1)The provisions of section 194C do not apply to the payments made to the airlines or the travel agents for purchase of tickets for air travel of individuals.
2)The provisions shall however apply when payments are made for chartering an aircraft for carriage of passengers or goods.
3)This clarification will apply mutatis mutandis to the tickets for travel of individual by any other mode of transport also.
10 July 2013
Rightly said by Ganeshbabu Ji...I really appreciate the view...We as an experts should try to add value with our every reply. We should reply only if we have a different view or when we want to add something. We should avoid simply writing agreed or agree with expert.