Hemant Sheth (NA) (34 Points)
17 February 2016Our 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.
Susmita Dutta, CA , CPA
(CA )
(2141 Points)
Replied 17 February 2016
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.
C.A. Girish R Dalwadi
(C.A. practice)
(213 Points)
Replied 17 February 2016
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