TDS section

This discussion clarifies the Tax Deducted at Source (TDS) applicable when a company pays a hotel for banquet, conference, or party hall bookings that include catering services. It highlights that TDS under Section 194I may apply to the hall rental, while Section 194C could be relevant for catering services, especially if not part of a regular restaurant offering. The query also addresses the scenario where a clear bifurcation between hall rental and catering is not available.