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Tds section 194 c for travel agency

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 September 2011 if a travel agency is hiring buses for educational visits and tour purpose then whether tds is to be deducted at the time of making payment to bus operators ?
and what if tan no. is applied in the month of november 2010 and received in december 2010? how tds is to be deducted ? from which month and after what amount?
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CS Bijoy

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CS Bijoy (Expert)
12 September 2011 TAN number is required at the time of filling the return, so you can deduct.

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