Tds on commission paid to railway ticket agent

TDS 3230 views 5 replies
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NA
34 Points Joined March 2012

Our company gets the ticket arranged from a railway ticket agent for travelling of our employees.

Agent charges some amount in addition to railway ticket charges and issues the bill showing seperately railway ticket charges and his commission.

Whether TDS is applicable on this transaction under section 194C or 194H.

If yes, on full value or only on commission part.

Thanks in advance.

 

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On 17 February 2016 at 11:52 Report
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CA
2141 Points Joined March 2014

Yes,TDS is liable to be deducted on payment made towards ticket booking u/s194H  @ 10%, if the commission exceeds Rs. 5000/-. It is to be deducted on the amount of service charged by the agent and not on the railway ticket.

 

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On 17 February 2016 at 12:09
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Practice
425 Points Joined September 2009

Agreed with Susmita.

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On 17 February 2016 at 12:49
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C.A. practice
213 Points Joined March 2013
It's not a contract, it's kind of intermediary service and hence no question of 194c. Only 194 H applies here.
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On 17 February 2016 at 14:12
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Accountant.
834 Points Joined May 2008

agree with above

thanks

 

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On 17 February 2016 at 17:50
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service
30 Points Joined July 2008
good knowledge ,
1 Reply
On 18 February 2016 at 21:44


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