TDS on Hotel Lodging & Boarding

Pradeep Kumar Sarangi (Account Executive) (118 Points)

23 December 2023  
Dear Experts,

Whether TDS is applicable on hotel Lodging and Boarding for official purpose ? The bill amount is more than Rs. 1.0 Lakh. The amount is inclusive of Room Tarrif and Fooding. The cost is variable for different clients.which section is applicable in this case ? section 194C or 194I.

Please guide.

Thanks
Pradeep