tds

if it is rented hotel room & total payments are above rs.120000/- in the year then tds is to be deducted otherwise not

Read circular no 5/2002:

Rooms taken in hotel on a regular basis, whether a room or set of rooms are earmarked or not, under such contract - Section 194I shall apply.

If on regular basis the room is booked for whole year and the amount paid is more 120000. you should deduct TDS

otherwise no

thanks

Surya