I think you are concerned with lodging charges paid to a Hotel, more than Rs 1.20 Lacs p.a. The TDS u/s 194I will be applicable only if hotel accomodation is taken on rent on regular basis. Only rate contract with Hotel will not be treated as regular basis. In most of the cases no TDS is required to deduct as it is very difficult to prove for Deptt that hotel accomodation is taken on regular basis.
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