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Assessee is an Indian representative(IR) of cruise company. He is collecting payments in India against cruise booking on behalf of principal. He is remitting payments abroad after deducting his commission from cruise booking collections. He is submitting Form No.15CA and 15CB for remittance through bank. Whether he is liable to deduct TDS from the payments made to principal against cruise booking? If yes, then under which sections/rules, because cruise booking is a sale. |
