tds


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Querist : Anonymous (Querist)
19 August 2010 The company organised a Retreat for goa for all employees and they booked the hotel through "Make my Trip" and paid a sum of Rs. 140000 aproxx only for room charges.Shd TDS be deducted?

20 August 2010 Room charges paid for room taken on regular basis will attract 194I, In present case it is a one time so TDS not attract

20 August 2010 Hotel booking charges : NO TDS to be levied.

The reason being, Hotel charges is more like a stay during trip (irregular event) rather than a continuous staying under a contract, which attract TDS under section 194I.

20 August 2010 one time or any unknowning conversation is not attract tds like hotel booking for just one time. as per expert says if company sending people or any exposure visit or any kind of celebration on that area and made a contract with that hotel then it is possible to deduct even on payment basis.


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