Tax deduction at source rules exclude TDS on individual passenger ticket sales; charter payments remain subject to deduction. The Finance Act, 1995 broadened the scope of section 194C to cover contracts for carriage by modes other than railways. The Board clarified that payments for purchase of individual passenger tickets from airlines or travel agents are not subject to deduction under section 194C, whereas payments for chartering an aircraft for carriage of passengers or goods are taxable under that provision; the same distinction applies to other modes of transport.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction at source rules exclude TDS on individual passenger ticket sales; charter payments remain subject to deduction.
The Finance Act, 1995 broadened the scope of section 194C to cover contracts for carriage by modes other than railways. The Board clarified that payments for purchase of individual passenger tickets from airlines or travel agents are not subject to deduction under section 194C, whereas payments for chartering an aircraft for carriage of passengers or goods are taxable under that provision; the same distinction applies to other modes of transport.
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