Urgent
This query is : Resolved
05 May 2013
SIR,
I arrange a corporate meeting in hotel and discuss about my company progress with my coulige came from all over india and pay 10,00,000 to hotel for room and lunch, dinner etc whether I am liable to deduct TDS on it if yes than please told me about section
I arrange a corporate meeting in hotel and discuss about my company progress with my coulige came from all over india and pay 10,00,000 to hotel for room and lunch, dinner etc whether I am liable to deduct TDS on it if yes than please told me about section
05 May 2013
CA Chetan Singhal,
TDS not required to deduct against payment to hotel for arranging corporate meeting.
One may think of sections 194I and/or 194C incase of payment to hotel.
Sec 194I
Payments made by persons, other than individual and HUFs, for hotel or accomodation taken on " REGULAR BASIS" will be in the nature of rent subject to tax deduction u/s 194I.
Sec 194C
Services rendered by a hotel to its customers by providing different facilities/amenities do not constitute "WORK" within meaning of section 194C - East India Hotals Ltd. VS. CBDT (2009).
Thanks
Alexandar Gazi
TDS not required to deduct against payment to hotel for arranging corporate meeting.
One may think of sections 194I and/or 194C incase of payment to hotel.
Sec 194I
Payments made by persons, other than individual and HUFs, for hotel or accomodation taken on " REGULAR BASIS" will be in the nature of rent subject to tax deduction u/s 194I.
Sec 194C
Services rendered by a hotel to its customers by providing different facilities/amenities do not constitute "WORK" within meaning of section 194C - East India Hotals Ltd. VS. CBDT (2009).
Thanks
Alexandar Gazi
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is Aadhar PAN linking required for opening bank account?
- Applicability
- Where to show the RCM on Rent paid to unregistered landlord
- CPC Processing IT Return for AY 2023-24 without recognizing the Taxation Option under New Regime
- Application of 115BAC
- Gst Sales of FY 2023-24
- GSTR-3B - Do I file nil when there is no sale but I've bought raw materials
- TDS NUMBER SURRENDER
- Legal heir raised refund , but refund issued to the closed account of deceased.
- RCM - commercial rent paid to URP under GST
- Whether still royalty
- 20% OF DEMAND PAYMENT IN APPEAL
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding Resignation by Auditor from Pvt. Ltd.
Trending Online Classes
-
Excel Mastery Program
CA Rishabh Pugalia
CAclubindia
