Dear Expert
My Client is a Travel and Tour Agent which also books Hotel rooms for its Clients.
But sometimes it make such bookings through another travelling agents , specially in case of Hotel room booking outside India.
I would like to ask whether TDS will be deducted by Our client while making payment to this tour and traveliing Agent. Please give relevent Section/ notification/ circular.
Thanks in advance.
first We've to understand what is status of another agent.If His status is Non Resident, then refer Provisions of Sec. 9 "Income Deemed or accrue".If income of NR is liable to be taxed in india, then TDS as per Sec. 195 at prevaling tax rate or 20% as the case may be.
If income is no chargeable to tax, then no TDS
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