TDS would be applicable u/s 194H if the commission paid to travel agency exceeds Rs 5000. The TDS rate is uniform @ 10% for all assesses. however in cae of individual, HUF if tax audit is applicable u/s 44AB in the previous year, then TDS is required to be made from the subsequent eyar.
Shyam Joshi & Associates
Pune
B.Com
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Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
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CAclubindia
