Please reply.
In a hotel which includes boarding and lodging facility, where cable TV facility is obtained by subscribing to channel packages and then TV facility is provided in the rooms by the hotel, is TDS U/S 194C applicable?
Rashmi Maria D'Silva (Student) (31 Points)
08 February 2010Please reply.
In a hotel which includes boarding and lodging facility, where cable TV facility is obtained by subscribing to channel packages and then TV facility is provided in the rooms by the hotel, is TDS U/S 194C applicable?
Anumanchipalli Sathikonda
(Tax Consultant)
(1349 Points)
Replied 09 February 2010
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
Rashmi Maria D'Silva
(Student)
(31 Points)
Replied 10 February 2010
Mr. Sathikoda
I was speaking about the tax deuction by hotel towards the payment made to TV channel providers.
Pankaj Arora
(Learner)
(3134 Points)
Replied 10 February 2010
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
Rashmi Maria D'Silva
(Student)
(31 Points)
Replied 10 February 2010
Dear Pankaj,
Thank u! for your reply.
Max Payne
(employed)
(2569 Points)
Replied 10 February 2010
| 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....
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