TDS -Hotel Room Rent

TDS applicability on Hotel Room occupied for sales staff for 2 days

Rate

Section
Replies (3)
Quick Summary
This discussion clarifies the applicability of Tax Deducted at Source (TDS) on hotel room rentals for sales staff. The applicability hinges on whether a prior price contract existed with the hotel. If a contract was in place, TDS under Section 194C applies; otherwise, Section 194I is relevant. The query also addresses the rent threshold, noting that if the total bill is below the annual limit, TDS may not be required, though a bill for rent generally necessitates TDS deduction.

If there was a prior price contract with the hotel, then TDS u/s 194C will be deducted and if there was no contract, then u/s 194I.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

But threshold of Rent is 240000, and bill amount is Rs. Only 187000 

Will TDS be deducted and reading case reference and circular i believe NO TDS deduction required

Kindly guide 

If there is any bill for rent, tds must be deducted.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details