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Applicability of T.D.S on Banquet, Food & Other Charges.

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31 May 2011 While making a payment of Banquet (hall Charges), Business Centre (Internet Usage), Food/Beverage & Other Charges (Laundry, Telephone etc.) to the hotel is T.D.S deductible on such payments? If Yes, then what is the Rate of T.D.S so deductible?

06 June 2011 Under 194C, 2% in case of Company deductee otherwise 1%



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