TDS on Hotel booking
This query is : Resolved
CA.ViVeK M ACA
(Querist)
19 November 2008
Our company is engaged in tour packages.The company was entered in to an agreement with the customer for booking for 150 Room at VG's home stay.The customer is deducting TDS from their payment on the concept of Rent on hotel booking.At the same time the hotel is deducting Tds from their commission.
Does companies booking room with hotel will attract TDS on Rent?
What will be your answer if the customer himself directly booking the room with hotel?
What will be your answer if the company continuously booking the room even if not regularly?
Does companies booking room with hotel will attract TDS on Rent?
What will be your answer if the customer himself directly booking the room with hotel?
What will be your answer if the company continuously booking the room even if not regularly?
Ravikumar.G
(Expert)
19 November 2008
Read circular no 5/2002:
Rooms taken in hotel on a regular basis, whether a room or set of rooms are earmarked or not, under such contract - Section 19I shall apply.
Agreement merely in the nature of a rate contract - Sec 194I shall not apply.
Rooms taken in hotel on a regular basis, whether a room or set of rooms are earmarked or not, under such contract - Section 19I shall apply.
Agreement merely in the nature of a rate contract - Sec 194I shall not apply.
CA.ViVeK M ACA
(Querist)
19 November 2008
There is a explanatory provison in 194 I
TDS will attract if the company entered in to the agreement with the hotel for hiring the room?
If the company doesnot enter any agreement with anyone,There exsit continuity even not regularity is TDS for rent will apply.
Is the agreement is a pre requisite for establishing Regularity???
There is a explanatory provison in 194 I
TDS will attract if the company entered in to the agreement with the hotel for hiring the room?
If the company doesnot enter any agreement with anyone,There exsit continuity even not regularity is TDS for rent will apply.
Is the agreement is a pre requisite for establishing Regularity???
Ravikumar.G
(Expert)
19 November 2008
Thanks for your information. I will just ensure that explanatory note.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Issuing of delivery challan by seller of goods
- Taxation of crypto futures in India Fy 2026- 2027
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- MSME disclosure and disallowance
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
