Whether TDS to be deducted on Tickets booked For foreign tra

This query is : Resolved

Dhaval Desai (Querist)
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08 January 2010 The assessee is a Private limited company and has purchased 10 Air tickets for their directors (in relation to business)
costing Rs.3,00,000/- from agents of Airlines.

Please advice us while making payment whether TDS needs to be deducted?
if yes then under which section?

Aditya Maheshwari

Aditya Maheshwari (Expert)
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08 January 2010 No

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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09 January 2010 The provisions of section 194C do not apply to the payments made to the airlines/travel agents for purchase of tickets for travel by air.
Circular no. 713 reported in 215 ITR (St) 4 may be referred.
In view of the above income tax need not be deducted from the payment of Rs. 3 lakhs.

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