194C in hotel

Ms.Rashmi Maria D' Silva

Are you speaking of Deduction of Tax at Source by the hotel to the TV Channel Providers or Deduction of Tax at Source by the customers to the hotel?

Best Wishes

Sathikonda

Mr. Sathikoda

I was speaking about the tax deuction by hotel towards the payment made to TV channel providers.

Dear Rashmi u can't Deduct TDS U/s 194 c towards Tv Channel Providers because there is no contract.. Tds has to be deducted under broadcasting services

Dear Pankaj,

Thank u! for your reply.

Originally posted by : pankaj
	Dear Rashmi u can't Deduct TDS U/s 194 c towards Tv Channel Providers because there is no contract.. Tds has to be deducted under broadcasting services

Thats a contradictory answer pankaj sir.

First there is no TDS required to be deducted since it is only a service offered to the people at large, like a landline phone or cell phone or internet connection... we are only paying for the use of technology.

Second, there need not be a written contract, if that is what you have meant, see circular no 433 of 1985, linked here 

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/Sec_194C.htm

Third, broadcasting is also a work as envisaged in section 194C itself. There is no broadcasting done by a cable operator who merely provides channels by subscripttion. There is no need to deduct TDS under broadcasting services.....

I think you are also the view that there is no TDS,

but you've confused me.... quite a bit....