TDS on payment made to Travel agent to another travel agent

Assuming that the payment made to the travel agent is in the nature of Commission / Brokerage - sec 194H would get attracted and TDS @ 10% is deductible, provided the travel agent is a person other than individual or HUF.

Thanx

but actually i want to know if a package is being sold to travel agent by another travel agent then would provisions of TDS be attracted???

In my view since Sale / Transfer of Tour Package does not fall in any of the categories mentioned under Chapter XVII of the I.Tax Act, there is no requirement of any tax deduction.

If a Company booked tickets to foreign trip for official purpose through a travel agent. Then is there any chance to deduct the TDS on the payment

Pls clarify this

thanks in advance

No TDS is not applicable on ticket booking, as what the company is paying to the travel agent is fare charges, which cannot be treated as income of the agent

Thanq Rupesh