Section 194H of the Income-tax Act, 1961 - Deduction of tax at source - TDS - Commission or brokerage etc. - Tax deduction at source on commission/supplementary commission received by travel agents from airlines

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- Commission or brokerage etc. - Tax deduction at source on commission/supplementary commission received by travel agents from airlines Letter F.No. 275/70/2009-IT(B), dated 22-12-2009 In the case of Around the World Travels & Tours (P) Ltd. Vs. Union of India report in 141 Taxman 53 (Mad), it was held that tax should be deducted at source under Section 194H on amount available to agents bei....