Applicability of tds 194i

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payment made to hotel(room) bookings/lodging is considered for TDS as rent under section 194i?IF yes please elaborate?
Replies (1)
I guess there is a cbdt circular on this which states if you are transacting regularly 194c applies. in other cases 194i. However if the total charges in the bill is segregated into room rent and other charges, you can apply both rates.
Pls check out there should be a circular. I will also try searching


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