Tds on houseboat accommodation & hotel accommadation

Dear  Prasanth,

Usually TDS will not come on Hotel accomodation charges unless you have a separate agreement with the hotel to give a particular room to you. Normal agreement for fixing a lower rate and all will not come under this.

Fo example 1. You have an agreement with a hotel for giving a rooms at Rs. 100 lower than the normal rates - No TDS

2. You have an agreement with a hotel to give a particular room to you whenever you ask - TDS is applicable.

3. Normal hotel accomodotaion - No TDS

TDS on houseboat is applicable at 10% and threshold limit is Rs. 1.80 lacs

Originally posted by : Prasanth K P