Tds on hotel accomodation

TDS is not deductible under194C for payment of hotel bill - because 194C covers only payment for "Works Contract" or "Contract for supply of labour" . Advertising, broadcasting, telecasting, carriage of goods and passengers and catering have been specifically included.

Whereas 194I is concerned - if the hotel room is taken on a permanent basis then TDS has to be deducted, otherwise no deduction

Dear   PRITAM JAINe h

As per your link - the order of the High court was to quash the CBDT circular as it was bad it law. Held that 194C is not applicable