Ticket sold by airlines and travel agents to the customers--Clarification regarding
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....cation regarding. Circular No. 713 Dated 2/8/1995 The Finance Act, 1995, has amended the provisions regarding tax deduction at source contained in section 194C of the Income-tax Act. As per the ame....
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.... examined by the Board. It is clarified that the provisions of section 194C do not apply to the payments made to the airlines or the travel agents for purchase of tickets for air travel of individuals....