TDS Deduction Tour and Travel agent

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If payment made Rs. 2 Lac to Tour and Travel agent against Airline Ticket by a Individual or Partnership Firm .

Question- TDS is liable to deduction?

Pls Advice
Replies (2)
Personally for own purpose it's not required.

If the payment is specifically against the purchase of air ticket, then no deduction is required on it. This is nothing but the reimbursement and has to be collected from the customer seperately


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