Whether tds applicable on hotel room charges

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Query Ask a Query

nitesh aggarwal

nitesh aggarwal (Querist)

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

Ganeshbabu K

Ganeshbabu K (Expert)

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)

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now