Tds matters

Please do some research on the issue of applicability of TDS on incentives given to Travel Agents. The facts are as under: 1) A Ltd is engaged in the business of promoting tourism in Singapore. 2) A Ltd introduces an incentive scheme wherein the travel agents are provided cash benefit of INR 10,000 per tourist sent to Singapore through the travel agent. 3) Let us assume that travel agent B Ltd is entitled to INR 500,000 worth of benefit at the end of the year. 3) Now, the question is whether A Ltd is liable to deduct any TDS on INR 500,000 while making payment to B Ltd. If yes, under which section?