05 December 2008
TDS liability do not attract in this situation -
As there is transaction of reimbursement of expenses from Company or Firm to Travel Agent.
If Company/Firm makes payment to Travel Agent as service charges for booking of Travel Ticket the TDS (94C)liability attract on the amount service charges (Rs. 20000/- at once or above Rs.50000/- during the year)
05 December 2008
The provisions of section 194C do nor apply to the payments made to the airlines/any other mode of transport or the travel agents for purchase of tickets for travel by air or by any other mode of transport of individuals. The provisions,shall , however,apply when payments are made for chartering any aircraft/any other mode of transport for carriage of passengers or goods. Pl refer circular no 713 reported in 215 ITR (St) 4. In view of this tax need not be deducted in the cited issue.
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