TDS
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
16 August 2010
is employer is liable to deduct TDS on payment made for tour and travel expences?
16 August 2010
purpose of tour and link with word employer??
16 August 2010
No TDS not attracted.
The provisions of Sec 194C does not apply to payments made to Airlines or travel agents for the purpose of travel of individuals even though the payment/credit is made by the specified persons. But, if the aircraft is chartered for carriage of passengers or goods, this section shall be applicable. [Circular No.713 dt.2-8-1995 and No.715 dt.8-8-1995]
The provisions of Sec 194C does not apply to payments made to Airlines or travel agents for the purpose of travel of individuals even though the payment/credit is made by the specified persons. But, if the aircraft is chartered for carriage of passengers or goods, this section shall be applicable. [Circular No.713 dt.2-8-1995 and No.715 dt.8-8-1995]
16 August 2010
Agreed with Mr. Gupta. TDS is not applicable on travel ticket charges, however payment for any taxi / charter plane etc hired for the travel will attract TDS under section 194C.
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