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194R TDS on Tickets cancelled

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Vipul Acharya

Account Officer

653 Points Posted on 27 September 2022

For Dealers and Distributors meet at Goa
we arranged a Business Tour against Sales Target Achieved

Booked Air tickets and Hotels for them, Out of Total 200 Distributors, 20 dealers refused to attend the meet due to personal issues, so we cancelled there tickets

Is TDS applicable on Tickets expense and debit note to be given to those dealers who didn't attended the meet for the same expenses person wise

kindly guide

Replies (2)

Quick Summary

A business organised a tour with booked air tickets and hotels for distributors who met sales targets. When 20 distributors cancelled their attendance, questions arose about TDS applicability on the cancelled ticket expenses. The discussion confirms that TDS under Section 194R is indeed applicable, and advice is sought on issuing debit notes to the non-attending distributors for their share of the expenses.