Is there TDS applicability on payment made to tour & travell companies for flights and train ticketes booking ?
Menu
Tds applicabiliy
Replies (2)
Hmmm....
Well i think if the invoice of the agent mentions his booking charges n flight/rail charges separately...i.e. split up system has been followed then TDS shall be deducted on the charges of the agent u/s 194C.
Subject to monetary limit specified in d section...
Single contract - 30000
Aggregate - 75000
Correct me if m wrong.
I wud lyk to correct myself...
As i consulted one of my seniour...
NO TDS shall be deducted on booking of tickets for air or rail travel...
Railway/airlines as d case may be shall deduct TDS from the commission paid to travel agent u/s 194H...however no liab on d person who is getting d ticket booked to deduct TDS.
Recent Topics :
- How to find a good CA
- Rcm on rent paid
- Clarify on GST Application
- Residential status for overseas students visitin
- Capital Gains Tax
- LTCG 112A and business loss
- FAST-DS 2026 applicability: foreign employee share
- NRI Property Sale in India: TDS Rates and Key Comp
- Clarification on September 2026 PF Calculation for
- DRC-03 interest paid under CGST/SGST instead of IG
Related Topics :
CAclubindia
