banner_ad

TDS

TDS / TCS 2631 views 5 replies
Hi,
Is TDS applicable on a services booked with HOtel for food and banquets. Eg. for a office staff party, if we book a hotel for a party which will include a hall, food and dj system.  Would TDS be applicable on such payments?
Replies (5)
I think TDS u/s 194 I for rent will be deducted if payment exceeds exempn lt.
Third Edition of 'TDS is not Tedious' a book by Sanjai Kumar Verma
about day to day practical problems in TDS and their solutions in FAQ
format (Price Rs.400)is available at
Publisher
J M Jaina & Brothers,3622 Mori Gate,Delhi-110006
Tel: 011-23915064,23950936Fax:011-23986793
EMail:sales @ jmjaina.com
www.jmjaina.com

I think TDS u/s 194 I for rent will be deducted if payment exceeds exempn lt.
As per me if a consolidated bill has been raised for all, then Tds u/s 194C would be deducted on whole of the amount. In case individual bills has been raised, then Tds u/s 194C would be deducted on Rent paid for hall & DJ only.  
TDS u/s 194C ,as suggested ,doesnt make sense for full bill.To the extent that payment is for rented space(as you said its a party),it will be TDS for rent(see definition of rent u/s 194 I.
      TDS u/s 194C is relevant only for catering part -if any.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
16 May 2026
Audit clerk

mgirt & co

Bengaluru

CA Inter

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
ARTICLESHIP 28 May 2026
Accounts, Audit & Compliance Executive

Shyam Joshi & Associates

Pune

B.Com

View Details
Company
21 May 2026
Associate

PWC

Kolkata

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details