Overseas tour programme package includes foreign travel packages and related travel, hotel, boarding and lodging expenditure for TDS/TCS purposes. Overseas tour programme package for TDS/TCS purposes covers a tour package offering a visit outside India, including travel, hotel stay, boarding, ... Summary
Overseas tour programme package includes foreign travel packages and related travel, hotel, boarding and lodging expenditure for TDS/TCS purposes.
Overseas tour programme package for TDS/TCS purposes covers a tour package offering a visit outside India, including travel, hotel stay, boarding, lodging, and similar or related expenditure. The definitions under the Income-tax Act, 2025 and the Income-tax Act, 1961 substantially adopt this scope, with the earlier formulation expressly extending to visits to one or more countries or territories outside India.
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