Section 194 I
This query is : Resolved
CA. Neha Gupta
(Querist)
25 April 2009
Whether Hotel room rent paid for stay of clients exceeding Rs 120000/- for period of 20 days will be covered u/s 194I for deduction of TDS or not?
25 April 2009
Ms Neha
TDS is deductiable only if rooms are taken on regular basis. regular basis means rooms have been earmarked by company in a hotel and hotel is bound to provide those rooms as & when required by company. Rate contract with hotel for a specific type of rooms will not be construed as regular basis. So no need to deduct TDS in your case.
TDS is deductiable only if rooms are taken on regular basis. regular basis means rooms have been earmarked by company in a hotel and hotel is bound to provide those rooms as & when required by company. Rate contract with hotel for a specific type of rooms will not be construed as regular basis. So no need to deduct TDS in your case.
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