| Question And Answer | |
|---|---|
| Subject: | Whether foreign package tour mentioned under S. 206C (H) covers sale of Ticket only or only Foreign Hotel booking ? |
| Category: | Income-Tax |
| Querist: | shah |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Collection at source, Foreign package tour, overseas tour programme, package, TCS |
| Date: | May 15, 2021 |
foreign package tour mentioned under section 206C[H] , whether it covers sale of
1] only foreign travel ticket ?
2] only foreign hotel booking ?
Explanation (ii) to section 206C(1G) defines “overseas tour programme package” as any tour package which offers visit to a country or countries or territory or territories outside India and includes expenses for travel or hotel stay or boarding or lodging or any other expenditure of similar nature or in relation thereto.
Therefore, the same would include all expenses including ticket and hotel booking.
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