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

[Dhirendra Srivastava]

Dear Mr. Ravikumar

Greetings

Firstly, TDS provisions are not applicable where there is any sale or purchase.

Therefore as per the given facts there could be no applicability of TDS.

However if you had appointed some one to arrange for the movie tickets, then we can resort to TDS provisions under section 194 C subject to the threshold limits.

Other views are welcomed.

 

 

AI Summary

TDS applicability: movie ticket purchases are not subject to TDS; payments to arrangers may attract contract TDS. TDS is not applicable on the sale or purchase of movie tickets; such transactions are excluded from withholding. However, payments to a person appointed to arrange or procure tickets, characterised as contractual/service remuneration, may attract TDS subject to the applicable threshold conditions for withholding.