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Tds on visa processing charges

TDS 22342 views 4 replies

A client had received bill from travel agency, whether TDS need to be deducted on the same???

Normal travel tickets, whether TDS to be deducted on whole amount of the bill or only on service portion???

If TDS to be deducted, what is the rate??

 

Justify the same..

Replies (4)

Dear Dinesh,

TDS would not be deductible, as the Visa processing Charges will be included in Travelling Expenses or Foreign Travelling Expenses.

Visa Processing Charges, Travel Ticket Booking etc. are reimbursible amounts to the Travel Agent.

For that purpose TDS would not be deductible on the same

 

Rahul

Sir but there is service charges also added in that invoice.

e.g.: visa fee:6000

Service charges: 200

Total invoice : 6200/-

Then what we deduct the tds on service chrges or not?

 

Yes you have to deduct on Rs 200 under section 194C

I dont think TDS is applicable because its not technical, professional nor contract payment


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