tds on travel agent payment

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This query is : Resolved

CS Amit Kr Jain (Querist)

07 August 2010 Sir
Our company is is a event management company
sponsored a travel agent as our travel partner for the event like to know that can TDS be deducted on payments made to travel agent total exceeding Rs 1,00,000/-
for work related travel by management.

CA Sanat Pyne

CA Sanat Pyne (Expert)

07 August 2010 JUST VISIT THE LINK , YOU WILL HAVW A CLEAR IDEA ABOUT THE MATTER
https://www.simpletaxindia.org/2008/09/tds-on-payment-to-travel-agent-for-air.html

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

07 August 2010 No TDS is required to be deducted on payments made to travel agents.

VINOD ARORA

VINOD ARORA (Expert)

07 August 2010 The payments made to a travel agent or an airline for purchase of a ticket for travel would not be subjected to tax deduction at source as the privity of the contract is between the individual passenger and the airline/travel agent, notwithstanding the fact that the payment is made by an entity mentioned in section 194C(1). The provision of section 194C shall, however, apply when a plane or a bus or any other mode of transport is chartered by one of the entities mentioned in section 194C of the Act.

CS Amit Kr Jain

CS Amit Kr Jain (Querist)

07 August 2010 Thank you for expert views

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