Whether tds applicable on hotel room charges

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nitesh aggarwal

nitesh aggarwal (Querist)
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25 December 2014 WHETHER TDS APPLICABLE ON HOTEL ROOM CHARGES IF YES THEN UNDER WHICH SECTION 194C OR 194I

Ganeshbabu K

Ganeshbabu K (Expert)
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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

Rupesh Jain

Rupesh Jain (Expert)
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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.