Dear All
Please suggest regarding TDS liability in case a company business promotion meeting held in hotel /trust organisation and consolidated bill raised by them including rent , food, catering, etc of Rs. 110000 in it.
Thanks to All
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TDS Liability on business meeting in hotel
Replies (3)
rent in given situation cannot attract 194 j .....
moreover given payment attracts TDS u/s 194 c even if bill is raised seperately for rent and catering services....
There can be no rent unless there is a earmarking of rooms or space for the purpose of the payer. Sec 194I is not attracted at all in this case. However Sec 194C can get attracted.Not very sure regarding works contract...
See the decision taken in case of east india hotels copany ltd by Mumbai HC
Hotel services is not covered by 194C.
https://www.taxguru.in/income-tax/tds-provisions-not-applicable-to-hotel-rent-mumbai-hc.html
Bottom line, no TDS (at least in Maharashtra).
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