Tds


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Querist : Anonymous

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Querist : Anonymous (Querist)
11 August 2013 We have booked hotel for business purpose,

bill is exceeding 40000/-,

We need to deduct TDS under TDS on Contractor

Pl.Advise

11 August 2013 I am unable to understand what is meant by "We". Taking a liberal view on this -if the guests have been invited on a personal or a family occasion, TDS is not required to be deducted.
.

11 August 2013 TDS not required to be deducted.

Even if company books a hotel for any function or meeting TDS is not required to be deducted.

11 August 2013 TDS not applicable for payment to hotels rent hich is on rate contract agreements

Refer CBDT Circular 715 dated 08.08.1995 read along with further clarification provided in Circular 5 dated 30.07.2002

For detailed discussion in this regard you may refer below reply

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


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