Whether TDS to be deducted on Tickets booked For foreign tra


This query is : Resolved 

(Querist)
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?

08 January 2010 No

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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