Tds on rent to hotels

This query is : Resolved 

10 April 2015 pls tell me that whether payment made to hotels for conference held by a company will attract tds u/s 194 I or not? circular 5/2002 ques 20 does not clarify that a conference for one or two day is "regular basis" or not

11 April 2015 Tds applicable u/s 194 (i) under head rent other than plant and machinery Attract 10 percentage.

14 April 2015 if the conference held by the company in the hotel is in earmarked rooms which are let out for a specified rate and specified period, they would be construed to be accommodation made available on ‘regular basis.

Like Halls are specifically made for Conference or party or any other occassion purpose.

So TDS would apply on the basis of above




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