Whether tds applicable on hotel room charges
This query is : Resolved
25 December 2014
WHETHER TDS APPLICABLE ON HOTEL ROOM CHARGES
IF YES THEN UNDER WHICH SECTION 194C OR 194I
25 December 2014
Please refer my replies in below query
https://www.caclubindia.com/experts/tds-on-service-tax-component-1211489.asp
1)No TDS applicable if it is just rate contract agreement.in case of accomodation taken on regular basis need to deduct TDS @194I
2)However some companies do deduct TDS on safer side even in case of Rate contract agreements,In such case you need to deduct TDS @ 194I
3)No TDS applicable on food,beverages etc.
Pls refer to link given above.where i have given reference of some circulars,and detailed explanation
https://www.caclubindia.com/experts/tds-on-service-tax-component-1211489.asp
1)No TDS applicable if it is just rate contract agreement.in case of accomodation taken on regular basis need to deduct TDS @194I
2)However some companies do deduct TDS on safer side even in case of Rate contract agreements,In such case you need to deduct TDS @ 194I
3)No TDS applicable on food,beverages etc.
Pls refer to link given above.where i have given reference of some circulars,and detailed explanation
26 December 2014
it is deducted on regular use of hotel. u/s194C . some deduct u/s 194I for rent of building. if you have contract for that an amount exceeds the specified amount then you can deduct the tds.
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