CA
116 Points
Joined December 2014
I . 1 St thing
Actually Limit for TDS deduction under section 194I is 1,80,000/- P.a for Taking A rented primises @ 10% but here in our case the bill amount not exceeded that much so far so there is no requirement to deduct the tds
II. 2 nd Thing
If on contract basis hotel provided the banquet hall and the entire amount will be subjected to tds deduction @ 1,2% as the case may be but in hotels banquet hall rent will be done on regular sale basis hence i am concluding there is no question of Deducting the TDS.