25 June 2009
hi frnz ... pls help me on this . one of our clients have availed the services of a travels(NOT any ticket booking agency).The services availed are in the nature of call taxi .I want to know if the payment made to the travels attracts deduction of tax at source u/s 194 C
28 June 2009
Yes.Explanation III of section 194C states that Carriage of goods and passengers by any mode of transport other than by railway are included in the expression of "Work" which is subject to TDS u/s 194C
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