05 May 2013
SIR, I arrange a corporate meeting in hotel and discuss about my company progress with my coulige came from all over india and pay 10,00,000 to hotel for room and lunch, dinner etc whether I am liable to deduct TDS on it if yes than please told me about section
TDS not required to deduct against payment to hotel for arranging corporate meeting.
One may think of sections 194I and/or 194C incase of payment to hotel.
Sec 194I Payments made by persons, other than individual and HUFs, for hotel or accomodation taken on " REGULAR BASIS" will be in the nature of rent subject to tax deduction u/s 194I.
Sec 194C Services rendered by a hotel to its customers by providing different facilities/amenities do not constitute "WORK" within meaning of section 194C - East India Hotals Ltd. VS. CBDT (2009).
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