CS Amit Kr Jain (cs practice) (60 Points)
06 August 2010As our company is a Event management Company we r organising an event for which we have sponsered a travel agent as our travel Partner and all work related travel by air done through the agent while making payment as travelling expenses to the agent should we deduct TDS us/194C as aggregate payment of exceeds Rs 1,00,000/- to the same agent.
Aditya Maheshwari
(CA in Practice)
(35867 Points)
Replied 06 August 2010
Payments to airlines/travel agents - The provisions of section 194C do not apply to the payments made to the airlines or the travel agents for purchase of tickets for air travel of individuals. The provisions shall however apply when payments are made for chartering an aircraft for carriage of passengers or goods. This clarification will apply mutatis mutandis to the tickets for travel of individual by any other mode of transport also—Circular : No. 713, dated 2-8-1995.
The payments made to a travel agent or an airline for purchase of a ticket for travel would not be subjected to tax deduction at source as the privity of the contract is between the individual passenger and the airline/travel agent, notwithstanding the fact that the payment is made by an entity mentioned in section 194C(1). The provisions of section 194C shall however apply when a plane or a bus or any other mode of transport is chartered by one of the entities mentioned in section 194C—Circular : No. 715, dated 8-8-1995.
Jimshad P
(Student)
(76 Points)
Replied 07 April 2015
Dear Sir,
Sir, Whether TDS is applicable on Fright charges incurred on exporting goods to foreign countries through foreign air travel (eg; Quatar Airways etc)? Please Help me
Jimshad P
(Student)
(76 Points)
Replied 07 April 2015
Dear Sir,
Sir, Whether TDS is applicable on Fright charges incurred on exporting goods to foreign countries through foreign air travel (eg; Quatar Airways etc)? Please Help me
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