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Tue, 30 Jul 2024 17:04:08 +0000 (GMT) From: Go-MMT <noreply@go-mmt.com> Subject: =?utf-8?Q?No=20TDS=20deduction=20on=20MMT=20commissions=20as=20per=20Section=20194-O=20of=20IT=20Act=20r.w.=20CBDT=20Circular=2020/2023?= Received: from [34.192.48.6] by mandrillapp.com id e1a883d3effb46bea09dc16c9cb0eb29; Tue, 30 Jul 2024 17:03:59 +0000 List-Unsubscribe-Post: List-Unsubscribe=One-Click List-Unsubscribe: <https://api.webengage.com/lw/g1?p=eyJsYyI6IjgyNjE4MTJjIiwibCI6IjIyNjBmMjlhMjNhYzdiYzlmODdiMzk0MDkxYjk1NDZjIiwiYyI6IlNVSUQwMDAwMjQzMjA3IiwiZW0iOiJyZXNlcnZhdGlvbnNAYnJpbmRoYXZhbnJlc2lkZW5jeS5jb20iLCJlIjoifjJvMjJsYWUiLCJ2IjoiMTA5cGczNSIsInMiOiIxOTBhZ2gyNmg5MTMxaWFfNjg3ZDUwZGQtZTdiOS00NjlhLThjMDQtNDI4ZDAxNzYxODlhOjE3MjIzMzk0NzUxMzQiLCJldmVudCI6ImVtYWlsX3Vuc3Vic2NyaWJlIn0%3D&e=eu> To: reservations@brindhavanresidency.com X-Native-Encoded: 1 X-Report-Abuse: =?UTF-8?Q?Please=20forward=20a=20copy=20of=20this=20message,=20including=20all=20headers,=20to=20abuse@mandrill.com.=20You=20can=20also=20report=20abuse=20here:=20https://mandrillapp.com/contact/abuse=3Fid=3D30513763.e1a883d3effb46bea09dc16c9cb0eb29?= X-Mandrill-User: md_30513763 Feedback-ID: 30513763:30513763.20240730:md Message-Id: <30513763.20240730170359.66a91cff4167b7.27585024@mail180-64.suw31.mandrillapp.com> Date: Tue, 30 Jul 2024 17:03:59 +0000 MIME-Version: 1.0 Content-Type: multipart/mixed; boundary="_av-XZQl3XgoFAD5pw3yE9iwpg" --_av-XZQl3XgoFAD5pw3yE9iwpg Content-Type: text/html; charset=utf-8 Content-Transfer-Encoding: quoted-printable <!doctype html><html><head> </head> <body> <p><em>Dear Valued Partner,</em></p><p><em>Greetings from MakeMyTrip (India= ) Private Limited (=E2=80=9CMMT=E2=80=9D) !</em></p><p><em>This is to infor= m you that Central Board of Direct Taxes (=E2=80=9CCBDT=E2=80=9D) has issue= d Circular no. 20/ 2023 on December 28, 2023 (refer <u>Para 3.2 along with = Example 1</u> of attached Circular) clarifying position on applicability of= Tax Deducted at Source (=E2=80=9CTDS=E2=80=9D) inter-alia on payment of co= mmission to E-Commerce Operator for facilitating the bookings, if E-Commerc= e Operator has deducted TDS of the seller u/s 194-O of Income-tax Act, 1961= (=E2=80=9Cthe Act=E2=80=9D) from the Gross Amount collected from customers= .</em></p><p><em>MMT qualifies to be an E-Commerce Operator as per provisio= ns of section 194-O of the Act and has been deducting TDS in accordance wit= h aforesaid section from Gross Amount of Hotel. </em></p><p><em>In view of = above, you are requested to not deduct TDS u/s 194H on the Commission Incom= e of MMT, as MMT has deducted TDS u/s 194-O of the Act on the Gross Amount.= </em></p><p><em>We have also attached indicative calculations depicting ch= ange in tax laws for your easy reference.</em></p><p><em>Please note that i= n case TDS is deducted from the commission paid/ payable to MMT India, then= , the same will not be reimbursed and will be a cost to the Hotel. Accordin= gly, you are sincerely requested to not deduct TDS from the commission inco= me pursuant to the CBDT Circular no. 20/ 2023 dated December 28, 2023.</em>= </p><p><em>Should you need any clarification, please let us know.</em></p><= p><em>On behalf of MMT=E2=80=99</em></p> <img height=3D"0" width=3D"0" alt=3D" " src=3D"https://c.webengage.com/lw/g= 1.jpg?p=3DeyJsYyI6IjgyNjE4MTJjIiwibCI6IjIyNjBmMjlhMjNhYzdiYzlmODdiMzk0MDkxY= jk1NDZjIiwiYyI6IlNVSUQwMDAwMjQzMjA3IiwiZW0iOiJyZXNlcnZhdGlvbnNAYnJpbmRoYXZh= bnJlc2lkZW5jeS5jb20iLCJlIjoifjJvMjJsYWUiLCJ2IjoiMTA5cGczNSIsInMiOiIxOTBhZ2g= yNmg5MTMxaWFfNjg3ZDUwZGQtZTdiOS00NjlhLThjMDQtNDI4ZDAxNzYxODlhOjE3MjIzMzk0Nz= UxMzQiLCJldmVudCI6ImVtYWlsX29wZW4ifQ%3D%3D"><img src=3D"https://mandrillapp= .com/track/open.php?u=3D30513763&id=3De1a883d3effb46bea09dc16c9cb0eb29" hei= ght=3D"1" width=3D"1" alt=3D""></body></html> --_av-XZQl3XgoFAD5pw3yE9iwpg Content-Type: Content-Transfer-Encoding: base64 Content-Disposition: attachment; filename="Example 1 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