TDS
This query is : Resolved
17 November 2010
Dear Experts,
Our one of the client normally booked the Airline ticket through DLTA (as an agent registered under service tax category TOURS & TRAVELS) and make the payment to DLTA for the same as the reimbursement of expenses.
Likewise, the director booked the hotel at OBEROI UDAIVILLAS, UDAYPUR through DLTA for Two days Rs. 250,000/-.
Now I want to know that whether TDS will be applicable to DLTA in this case.
And if applicable whether sec. 194I or sec. 194C (there is no contract in express or implied) will be applied.
Regards,
Prabhakar Dubey ACA
Our one of the client normally booked the Airline ticket through DLTA (as an agent registered under service tax category TOURS & TRAVELS) and make the payment to DLTA for the same as the reimbursement of expenses.
Likewise, the director booked the hotel at OBEROI UDAIVILLAS, UDAYPUR through DLTA for Two days Rs. 250,000/-.
Now I want to know that whether TDS will be applicable to DLTA in this case.
And if applicable whether sec. 194I or sec. 194C (there is no contract in express or implied) will be applied.
Regards,
Prabhakar Dubey ACA
17 November 2010
TDS is not applicable in above cases.
17 November 2010
In the matter of air ticket, section 194C will not apply vide CBDT Circular 713 dated 2/08/1995.
17 November 2010
Agreed
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