tds on travel agent payment

This query is : Resolved

CS Amit Kr Jain (Querist)
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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)
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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)
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07 August 2010 No TDS is required to be deducted on payments made to travel agents.

VINOD ARORA

VINOD ARORA (Expert)
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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)
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07 August 2010 Thank you for expert views

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