Our company gets the
ticket arranged from a railway ticket agent for travelling of our employees.
Agent charges some amount in addition to railway ticket charges and issues the
bill showing separately railway ticket charges and his commission. Whether TDS
is applicable on this transaction under section 194C or 194H. If yes, on full
value or only on commission part.?
Yes, TDS is liable to
be deducted on payment made towards ticket booking u/s194H @ 10%, if the commission exceeds Rs. 5000/-.
It is to be deducted on the amount of service charged by the agent and not on
the railway ticket.
0 comments:
Post a Comment