TDS on Travel Agent

This query is : Resolved 

12 September 2009 Hi,

Is it necessary to deduct tax on source on service charge charged by a travel agent on booking of tickets.

If, yes please suggest the section.

Regards,
Manash

12 September 2009 No, as per Circular no. 713 dated 2nd August, 1995.

13 September 2009 Agree not require




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