TDS on Commission received by travel agents from airlines - CBDT clarifies
THE CBDT has communicated two High Court judgements to the field formations. The High Court decisions held that commissions and supplementary commissions received by the travel agents from Airlines are liable to tax deduction at source under Section 194H and in case of default the mandatory interest under Section 201(1A) is leviable.
CBDT F. No. 275/70/2009-IT(B) Dated: December 22, 2009