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This query is : Resolved

RABI SANKAR PATRA (Querist)

16 August 2013 My company pays directly to few Hotels towards accommodation charges of our executivrs, when they come on tour and stay.They provide the rooms as and when required at specific tariffs to our different grade employees within their entitlement.

Since these are not regular booking of specif rooms or I hope will not covered under Sec 194(I) for deduction of TDS On rent.

Pl clarify whether TDS TO BE DEDUCTED UNDER ANY OTHER SECTION OR NOT TO BE DEDUCTED.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)

16 August 2013 TDS will NOT be applicable in this case, since the rooms have NOT been taken on permanent basis. Rooms are taken as and when required. Rooms have NOT been specifically set aside for the company.

Ganeshbabu K

Ganeshbabu K (Expert)

16 August 2013 TDS not applicable in payment for hotel rooms rent which are booked under rate contract baisis as per Circular 05. dated 30.07.2002

TDS 194I applicable only if accomadation is taken on regular basis,and if rooms are specifically set aside by company for agreed period

refer below for detailed

https://www.caclubindia.com/experts/tds-on-service-tax-component-1211489.asp

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