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Sec 194 h and 195

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(Querist)
13 December 2014 booking.com is a foreign co. which is an agent for a hotel..when payment is done do we need to deduct tds. if yes please share the notification
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Rupesh Jain

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Rupesh Jain (Expert)
18 December 2014 it is not required to deduct the tds till you are taking hotel on rent on contentious period for that you read u/s 194C

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