17 April 2023
CBDT has issued a detailed circular no 715 on tds u/s 194C,194I and 194J dated 8.8.1995, in which 34 question has been dealt. In this circular question number 6 relates to payment made to travel agent/airline for booking of tickets, it has been clarified in the circular that notwithstanding the payment has been made by the payee list mentioned as above, but the contract of purchasing the ticket is between individual passenger and the airline/travel agent, so tax should not be deducted.
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