tds liability for rent paid for hotel?

Office employee visit to Delhi for Business purposes for 20 days. The hotel bill in the name of company is rs 35000+ gst

In this case the company is liable to deduct TDS? If liable what section to deduct TDS?

Please clarify me?
Replies (1)
in my opinion there's no necessity to deduct TDS since the total rent charges paid is below RS. 1,80,000/-

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