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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details