Tds
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
23 October 2011
Our company having a corporate meeting we booking a club for one day the invoice we are receiving from hotel INR 100000/-,the invoice showing cost for foods and music,so under which section we have to deduct TDS or TDS not applicable.Awaiting the replies from experts
Ram Avtar Singh
(Expert)
23 October 2011
read by this link
https://www.fhrai.com/Stayorder_TDS.htm
https://www.fhrai.com/Stayorder_TDS.htm
Ram Avtar Singh
(Expert)
23 October 2011
If abovementioned payment is made by compnay then such payments are liable to TDS u/s 194I where payment is made only for rent subject to limit of 180000 pa.
and If payment is also made for inter-alia services provided by Hotel then in such case TDS has to be deducted under section 194C.
Bombay high court in the case of East India Hotel Ltd held that payment to hotels for amenties/facilities provided by hotels do not constitute "work" within the meaning of section 194C, hence not liable for TDS. To be on safer side deduct TDS u/s 194C.
and If payment is also made for inter-alia services provided by Hotel then in such case TDS has to be deducted under section 194C.
Bombay high court in the case of East India Hotel Ltd held that payment to hotels for amenties/facilities provided by hotels do not constitute "work" within the meaning of section 194C, hence not liable for TDS. To be on safer side deduct TDS u/s 194C.
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