CBDT Circular on applicability of section 194C in case of tickets sold by airlines & travel agents

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Clarification regarding applicability of section 194C in case of tickets sold by airlines and travel agents to customers

Circular : No. 713, dated 2-8-1995.

1. 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 amended provisions, deduction of tax at source is to be made, inter alia, from payments made in respect of contracts for carriage of goods and passengers by any mode of transport other than Railways.

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