07 August 2010
Sir Our company is is a event management company sponsored a travel agent as our travel partner for the event like to know that can TDS be deducted on payments made to travel agent total exceeding Rs 1,00,000/- for work related travel by management.
07 August 2010
JUST VISIT THE LINK , YOU WILL HAVW A CLEAR IDEA ABOUT THE MATTER http://www.simpletaxindia.org/2008/09/tds-on-payment-to-travel-agent-for-air.html
07 August 2010
The payments made to a travel agent or an airline for purchase of a ticket for travel would not be subjected to tax deduction at source as the privity of the contract is between the individual passenger and the airline/travel agent, notwithstanding the fact that the payment is made by an entity mentioned in section 194C(1). The provision of section 194C shall, however, apply when a plane or a bus or any other mode of transport is chartered by one of the entities mentioned in section 194C of the Act.