Tds on benifit

Rajkumar Gutti (211 Points)

20 September 2022  
Our C.A.firm sent his assistant for
tax audit / stat audit in our company.
Assistant take his refreshments , lunch in hotel .

They claim their hotel exp.& we pay the same by cheque in favour of assistant name .

In this case can attract tds u/s 194R
please guide