TDS -Hotel Room Rent

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.