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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Refund Annexure-B
- Liable to deduct tds and 44ADA
- Sale of Equity shares for Purchase of Residential Property
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- ECO SUPPLY REPORTIONG IN GSTR-1
- Is Interest applicable for payment made through credit ledger vide DRC03 for FY 2020-21 & 2021-22
- CCFS 2026 Schemed
- Subscription paid to foreign customer
- Two seprate Invoice needed
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
