tds provision

TDS 1921 views 1 replies

our client pay hotel bill rs.22000/- for tiffin expenses for annual day celebration. it is liable to TDS provision.

and also pay printing & stationery expenses pay rs.200000/- for making diamond jubilee book malar.  it is liable to tds provision

 

Replies (1)
Dear Saravanan,
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.


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