https://www.taxtmi.com/forum/issue?id=1615 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. en-us Sun, 22 Nov 2009 18:41:11 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1615 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. Discussion-Forum Income Tax Sun, 22 Nov 2009 18:41:11 +0530 https://www.taxtmi.com/forum/issue?id=1615