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Ticket sold by airlines and travel agents to the customers--Clarification regarding

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....travel agents to the customers--Clarification regarding. Circular No. 713 Dated 2/8/1995 The Finance Act, 1995, has amended the provisions regarding tax deduction at source contained in secti....

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....kets for travel by air. 3. The matter has been 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 ....