Tds on rent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 September 2011 we got a hotel bill of Rs. 52000/- against our staff lodging bill. we book the same hotel every time for the marketing staff stay.

whether tds applicable on this amount or not.
if applicable what is the percentage.

from april 2011 onwards, for the same hotel we paid an amount of Rs.63546( excluding above amount)

Please clarify my doubt?

thanks in advance

Yogesh Agarwal

Yogesh Agarwal (Expert)
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17 September 2011 Liability to deduct TDS u/s 194 on rental comes if the amount paid to a person exceed to the thresold limit of Rs.1.8
Lacs in a year. The same is requird even if u pay rental to hotel. In your case you do not need so far to deduct TDS since the amount paid is nt exceeding the thresold limit.

CA Pushpendra Gaur

CA Pushpendra Gaur (Expert)
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29 September 2011 In my opinion in the above case the TDS is required to be deduted @ 1 %, as in case of TDS on rent doesnot applies as hotel has not given nothing on rent to us, it was just an agreement to avail the facilities of the hotel which are also availed by other person
TDS as per Section 194C @ 1 %