https://www.taxtmi.com/forum/issue?id=117758 The allocation of TDS deposit and return filing depends on characterization as a pure agent: a contractual agent who incurs expenditure on behalf of the recipient, does not hold title or use the procured goods or services for personal benefit, and is reimbursed only for actual amounts incurred. Examples include travel agents, C&F agents, and customs house agents. The adviser declined to give a direct tax ruling and instead advised applying the statutory definition to determine whether the agent or the principal bears TDS obligations. en-us Sat, 15 Jan 2022 11:53:43 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117758 The allocation of TDS deposit and return filing depends on characterization as a pure agent: a contractual agent who incurs expenditure on behalf of the recipient, does not hold title or use the procured goods or services for personal benefit, and is reimbursed only for actual amounts incurred. Examples include travel agents, C&F agents, and customs house agents. The adviser declined to give a direct tax ruling and instead advised applying the statutory definition to determine whether the agent or the principal bears TDS obligations. Discussion-Forum Income Tax Sat, 15 Jan 2022 11:53:43 +0530 https://www.taxtmi.com/forum/issue?id=117758