Tds applicability on hotal booking


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Querist : Anonymous

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Querist : Anonymous (Querist)
25 March 2015 Dear expert
my company has booked hotel for it's meeting the booking cost is 90000. which section it will cover to deduct tds

plz reply

25 March 2015 sec 194C is applicable if that is for conference type meeting as threshold limit of rs 30,000 is crossed in this case.

26 March 2015 The facilities/amenities made available by a hotel to its customers is not covered under any of the categories specified in the term ‘work’ in Explanation III to section 194C; consequently, the Circular No.681, dated 08-03-1994 to the extent it holds that the services made available by a hotel to its customers are covered u/s 194C must be held to be bad in law.


See below link also.
https://www.taxmanagementindia.com/visitor/detail_rss_feed.asp?ID=13829


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