Tds on Movie tickets, Income Tax

[PONNADA B K RAVIKUMAR]

Dear Sir, We bought movie tickets from one supplier, whether we have to deduct tds or not, if we want to deduct tds, under which head contract

Posts / Replies

[Dhirendra Srivastava]

Dear Mr. Ravikumar

Greetings

Firstly, TDS provisions are not applicable where there is any sale or purchase.

Therefore as per the given facts there could be no applicability of TDS.

However if you had appointed some one to arrange for the movie tickets, then we can resort to TDS provisions under section 194 C subject to the threshold limits.

Other views are welcomed.