Deduction of TDS, Income Tax

[avnish gupta]

1.If a Medical company makes a payment to  doctor for bill raised against purchase of equipment for his personal office i.e doctor private office and company  claimed that such doctor will provide us customer for our product. And treat as Business Promotion expenses, whether  such payment liable for TDS or not. 

2. A Company makes a payment to travel agent for booking Air Ticket & Hotel, but on such bill there is no commission charged by agent, on how much amount TDs will be deductible.

Air Ticket                Rs.10,000 Bill attached.

Hotel cost              Rs.12,000   Bill not attached.

Total                       Rs.22,000

Add Service Tax   Rs. 2266

Total                       Rs. 24,266

Posts / Replies

[malhar shenoy]

As there is no Professional Service received and there is also no contract, NO TDS u/s 194J 194C will be attracted.

Also No TDS is applicable to payment made to Travel agent  as there is no contract / Commision paid to him.