19 September 2013
The assessee is an infrastructure company which books travelling tickets for domestic as well as foreign flights from the travel agent for business purpose. Whether the assessee is liable to deduct TDS u/s 194C as the assessee is regularly dealing with the travel agent. For e.g. the assessee incurs a travel expenditure of Rs. 200000 from the travel agent on a regular basis. Would it attract TDS liability under any other sections apart from Sec. 194C?