TDS on Hotel Lodging & Boarding

This discussion explores whether Tax Deducted at Source (TDS) applies to hotel lodging and boarding expenses for official purposes, particularly when bills exceed £1 Lakh and include room tariff and food. The core question is whether Section 194C or 194I of the Income Tax Act is applicable. Initial advice suggests Section 194I may apply if the arrangement is on a regular basis, though this point is debated.