23 December 2010
The provisions of section 194C do not apply to payment made to travel agents for purchase of air tickets for travel by air or by any other mode of transport of individuals. Refer CBDT Circular 713 dated 2/8/1995.
29 July 2015
IN case anyone booked crusie ticket thru agent and agent raised bill is TDS dedcuted on such bill the crusie starting of journey or end point of jourbey is out side indis and agent located in India bill raised in INR
CAclubindia
