Foreign travel payment

This query is : Open

Nanu Gupta (Querist)
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24 January 2024 My client was making a payment through Agoda travel agent for international hotel booking worth Rs 23000.

He got this msg from SBI bank:

*Dear Customer, TDS of INR 2,301.90 deducted in account no XXXXX629200 on account of cash withdrawals under section 194N of Income Tax Act-SBI*

He contacted Bank inquiring about the same. Bank said it will show as TDS in your account however it is TCS deducted by bank.

Can you pls explain under which provision or section this amount is deducted?