TDS relating to Tour Operating Services

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..... TDS relating to Tour Operating Services
Query (Issue) Started By: - gururaj Bhat Dated:- 5-11-2019 Income Tax
Income Tax
Dear Sir, Presently i am handling a client who is into tour operating business. I have some query relating to TDS applicability. Can you please advise. Scenario 1: ABC Pvt Ltd is engaged in providing Tour Operating Services located in India Mr D customer of ABC Pvt .....

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..... Ltd approaches for a package tour to Italy. Tour Package includes Flight, Cruise, Hotel, Visa etc. ABC Pvt Ltd approaches below vendors for: EFG Pvt Ltd is providing Air Ticket Booking Services located in India (Pays them 70k for ticket + 5k for handling charges) LMN Pvt Ltd is providing Visa Services located in India (pays them 30k for visa + 5k for handling charges) XYZ is a destination to .....

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..... ur management company located in Italy and has no Indian PAN, Cruise Booking & Hotel booking is done by XYZ (pays them 60k through forex) Should i make payment u/s 195 for XYZ Whether TDS is applicable on the above transaction? If yes for which value TDS need to be deducted and under which section TDS need to deducted? Scenario 2: ABC Pvt Ltd is engaged in providing Tour Operating Services loc .....

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..... ated in India Mr D customer of ABC Pvt Ltd approaches for a package tour to Italy. Tour Package includes Flight, Cruise, Hotel, Visa etc. ABC Pvt Ltd approaches below vendors for: EFG Pvt Ltd is providing Air Ticket Booking Services located in India (pays them 70k for ticket + 5k for handling charges) LMN Pvt Ltd is providing Visa Services located in India (pays them 30k for visa + 5k for han .....

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..... dling charges) PQR Pvt Ltd is providing Cruise Booking Service located in India (pays them 30k for cruise bookings) who is acting as a booking agent only STU Pvt Ltd is providing Hotel Booking Service located in India (pays them 30k for cruise bookings) who is acting as a booking agent only Whether TDS is applicable on the above transaction? If yes for which value TDS need to be deducted and un .....

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..... der which section TDS need to deducted? Thanking you,
Discussion Forum - Knowledge Sharing .....

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