Tax deducted at source

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Rakesh Kumar Singh

Rakesh Kumar Singh (Querist)
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22 September 2007 Whether TDS would be deducted in payment of Hotel bill(Room rent) exceeding 20,000.00.

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
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22 September 2007 Yeah,
Y not

AjeshkumarM.P

AjeshkumarM.P (Expert)
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22 September 2007 Yes you must

CA. O.P. Agarwalla

CA. O.P. Agarwalla (Expert)
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19 November 2007 Your kind attention is drawn on question no. 20 (given below) in the Cicular No. 715 dated:08/08/1995:

Question 20 : Whether payments made to a hotel for rooms hired during the year would be of the nature of rent ?
Answer: Payments made by persons other than individuals and HUFs for hotel accommodation taken on regular basis will be in the nature of rent subject to TDS under section 194-I.
(here the phrase " persons other than individuals and HUF' is to be raed in present position of the section)

Ravikumar.G

Ravikumar.G (Expert)
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24 September 2008 ooms taken in hotel on a regular basis, whether a room or set of rooms are earmarked or not, under such contract - Sec 194I shall apply.
Agreement merely in the nature of a rate contract- Sec 194I shall not apply.

Ravikumar.G

Ravikumar.G (Expert)
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24 September 2008 refer circular no 5 / 2002.