Tds on payment to travel agents

TDS 1818 views 2 replies

Hi

We use a travel agent service to book airtickets and hotel for domestic & international travels. The vendor raise one consolidated bill on a monthly basis.

Do we need to deduct TDS on such payments, If TDS needs to be deducted at what rate and under whcih section.

Thanks & Regards,

Prasad

Replies (2)
  1. Payments made to travel agency for purchase of ticket is not liable for 194C - https://www.incometaxindia.gov.in/Communications/Circular/910110000000000259.htm
  2. But payments for hiring of hotel rooms (on regular basis) is subject to 194I - https://www.incometaxindia.gov.in/Communications/Circular/910110000000000283.htm

Hi We use a travel agent service to book cabs. The vendor raise one consolidated bill. Do we need to deduct TDS on such payments.
 


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