Tds
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
17 January 2015
Dear sir
our company conduct exhibition on hotel.so we can deduction the TDS on limied coming in which section 194I or 194C
N.Dineshkumar
our company conduct exhibition on hotel.so we can deduction the TDS on limied coming in which section 194I or 194C
N.Dineshkumar
Ganeshbabu K
(Expert)
17 January 2015
194 I applicable on payment to hotel for providing space for rent
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Rupesh Jain
(Expert)
17 January 2015
if they providing the fooding bill then u/s 194C.
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18 January 2015
Only 194I will be applicable. 194C will not apply. Just providing food will not change the nature of service of providing on rent.
"TDS is not required to be made when payment is made for serving food in a restaurant in the normal course of running of the restaurant/cafe."
Dear Rupesh please read notification no 715 dated 08.08.1995 from link given below and see answer to question no 11.
https://www.incometaxindiapr.gov.in/incometaxindiacr/contents/CBDTFiles/Circulars/CBDTLaws/HTMLFiles/sec194c_715_95.htm
"TDS is not required to be made when payment is made for serving food in a restaurant in the normal course of running of the restaurant/cafe."
Dear Rupesh please read notification no 715 dated 08.08.1995 from link given below and see answer to question no 11.
https://www.incometaxindiapr.gov.in/incometaxindiacr/contents/CBDTFiles/Circulars/CBDTLaws/HTMLFiles/sec194c_715_95.htm
18 January 2015
Provision will be applicable only if payment exceeds 1.80 lacs in a year.
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