11 January 2008
I think if company has issued order to hotel than Tds applcable on rent is deductible at source. you can avoid tds if it is as and when basis.
Payments made by persons other than individual and HUFs, for hotel or accommodation taken on regular basis will be in the nature of rent subject to TDS u/s 194I. There need not be any formal order / agreement in this regard.
CAclubindia
