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Applicability of TDS on Hotel Accomodation

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27 July 2022 Sir,

My Company was conducted an annual meet at resort in wayanad in respect staff. The package include room accommodation, food, cultural program etc. But the bill received mentioning Charges as room thariff plus applicable GST not mentioning separately other amenities. the consolidated amount payable was Rs. 1000000. Confirm whether TDS was applicable in respect of the transaction. If yes, under which section?

27 July 2022 As you had arranged annual meeting of the company, TDS u/s. 194C is applicable over the charges.



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