Is Tds applicable on Payment made to Travelling agent

TDS not applicable as it is not in the nature specified under sec 192 to 194of the income tax act, 1961. Further, payment to travelling agent is in the nature of travelling expenses which would not attract any TDS.

regards,

Manoj

totally agreed with Mr. manoj

Thanks a lot Manoj and Harpreet.

IT IS NOT  IN ANY PROV. OF TDS