TDS applicable on Railway travel agent

[NIDHI KHOKAR]

Please tell me whether TDS is applicable on railway travel agent under section 194C or 194H. when he is giving a separate bill for ticket and service .

AI Summary

Tax deduction at source: whether payments to railway travel agents are contract payments or commission when separate ticket and service bills issued. Whether tax deduction at source applies under section 194C or section 194H to payments made to a railway travel agent when the agent issues separate bills for the ticket and for the service component, focusing on whether the payment should be characterized as contractual service remuneration or as commission/agency fees for TDS classification.