Tds on Movie tickets

[PONNADA B K RAVIKUMAR]

Dear Sir, We bought movie tickets from one supplier, whether we have to deduct tds or not, if we want to deduct tds, under which head contract

AI Summary

TDS Not Applicable on Movie Ticket Purchases; Section 194C May Apply if Arranged by Third Party, Subject to Limits. A query was raised regarding the applicability of Tax Deducted at Source (TDS) on the purchase of movie tickets from a supplier. The response clarified that TDS provisions do not apply to the sale or purchase of goods, including movie tickets. However, if someone was appointed to arrange the tickets, TDS under section 194C could be applicable, subject to threshold limits. Further opinions were invited on the matter.