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Tds one hotel bill

AS 1400 views 5 replies

is TDS applicable on Hotel banquet bill 

Replies (5)

yes..its is as contract charges if it is booked along with food else if only banquet hall then as Rent !!!!! As Assessing offficer always objects if you don't deduct TDS....suggest you to deduct TDS if it exceeds permissible limts per TDS provisions.

 

Thanks,

Suri

Sir 

Its a bill of party which includes hall rental food charges and Taxes applicable

can you tell me the bill amount plz.

Sir 

Bill amount is 1,47,000/-

 

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. 


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