Applicability of tds on hotel booking abroad by individual

I WANT TO KNOW WETHER AN INDIVIDUAL HAS TO DEDUCT TDS ON PAYMENT TO HOTEL OUTSIDE INDIA FOR ACCOMODATION BOOKING ?

Replies (2)

comapny is not liable to deduct tds since income of hotel business abroad is not taxable in india.

Agreed. Sec 195 requires deductuin of tax on payments made to non residents. How ever tax deduction is not required if such payment is not taxable in the hands of the recepient in India. In the above case the receipts of the hotel is not taxable in india. Therefore tax deduction not required

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