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Payment to travel agent

This query is : Resolved 

01 August 2014 Dear Sir/Madam,
Whether payment to Travel Agent is Exempt u/s 194C TDS Provisions? Which Circular?
Please reply.

03 August 2014 Refer Circular: No. 715, dated 8-8-
1995.

Check from below link--

http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/CBDTFiles/Circulars/CBDTLaws/HTMLFiles/sec194c_715_95.htm

See answer to question No 6 & 7.



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