Tds on hotel bill

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 March 2017 Our company conducted a budget meeting in a hotel conference room, and the Hotel raised bill of Rs. 15000/- excluding food. There were no contract between them for conducting any meeting which will happen in that hotel. Shall our company is liable to Deduct TDS on hotel bill? If so then under which section it will be deducted?

Please solve the problem.

Thanks

10 March 2017 This is in nature of renting servivce provided by hotel So, TDS provisions are applicable as under :-

On bill raised excluding food - 10% (as per 194-I of income tax Act,1961)
on Catering services, if any - 2% (as per 194C of income tax Act,1961)

I hope this this will resolve your query



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