TDS

This query is : Resolved 

05 February 2009 Sir,

Is it require to deduct TDS u/s.194I on payment of rent to Hotel when exceeds Rs.120000/-? We are not reguraly occupying rooms but occassionally booked.

05 February 2009 then , it is not required to be deducted.

05 February 2009 As per CBDT's circular No 5/2002 dt 30.7.2002 where corporate employers , tour operators and travel agents signs agreement with hotels only for the rate and under the said agreements, hotels have no obligation to provide a room or specified numbers of room, the occupancy in such case shall not fall with in the scope of section 194I of the I T Act

Source:
https://www.taxworry.com/2007/04/is-payment-to-hotel-liable-to-tds.html


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