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Applicability of Section 195, Income Tax

Issue Id: - 115055
Dated: 7-6-2019
Applicability of Section 195

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One of our clients is into tour operator business. They provide foreign tours. Further, they make payments to the foreign suppliers on behalf of their customers. For example they are making payments to hotels in Dubai and not deducting TDS on the same.

Is section 195 applicable to the them? If yes,why and if no why?

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1 Dated: 7-6-2019
By:- SankaraNarayanan B

Please click the above link. One of our experts reply. If you have any query and for further clarifications kindly refer the DTAA


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