TaxTMI 
TaxTMI 
Please clarify with section whether TDS is applicable for travel ticket. If yes, in total bill value or their management fee.
Applicability of tds on travel ticket
22 Nov 2009 
4 Replies 
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TDS on travel tickets: generally not deductible for passenger ticket purchases; applies if transport is chartered or payee non resident.
Payments to airlines or travel agents for passenger ticket purchases are not subject to contract-carriage withholding because contractual privity is between passenger and carrier/agent; chartering an entire vehicle triggers contract-carriage withholding, carriage of goods via clearing and forwarding agents remains subject to withholding, ticket purchases do not constitute vehicle lease and thus do not attract rent withholding, and payments to nonresidents may require withholding under the nonresident payment framework. (AI Summary)
Payments to airlines or travel agents for passenger ticket purchases are not subject to contract-carriage withholding because contractual privity is between passenger and carrier/agent; chartering an entire vehicle triggers contract-carriage withholding, carriage of goods via clearing and forwarding agents remains subject to withholding, ticket purchases do not constitute vehicle lease and thus do not attract rent withholding, and payments to nonresidents may require withholding under the nonresident payment framework. (AI Summary)