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Q. > Please Help: TDS on Travel Agency
Hi Expert
A company paying a fees assume 300/- per ticket to its travel agent for booking ticket . Agency raise invoice for ticket cost + 300/- per ticket in its invoices . What is nature of this service and is it covered under TDS. if yest then which section.
answered Jan 07, 2019 by Kamal Garg , Delhi
1. Nature of Service:- Travel Agent Service
2. TDS Applicablity:- 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, notwithstandÂing 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.
Experts Panelist
Comments
Kamal Garg
07-Jan-2019 , 05:42:06 pm1. Nature of Service:- Travel Agent Services 2. TDS Applicability:- 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, notwithstandÂing 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. For more details plz refer Circular No. 715 dtd. 08.08.1995 3. Section:- NA
Kamal Garg
07-Jan-2019 , 05:42:28 pm1. Nature of Service:- Travel Agent Services 2. TDS Applicability:- 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, notwithstandÂing 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. For more details plz refer Circular No. 715 dtd. 08.08.1995 3. Section:- NA
Kamal Garg
07-Jan-2019 , 05:42:44 pm1. Nature of Service:- Travel Agent Services 2. TDS Applicability:- 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, notwithstandÂing 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. For more details plz refer Circular No. 715 dtd. 08.08.1995 3. Section:- NA
Tarun Gupta
20-Jan-2019 , 06:59:37 pmBut in my case an amount which we are paying as his service what is that? and why it is not covered under commission.