TDS Applicability ON TRAVELLING AGENCY FOR HOTAL BOOKING

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Rajendra Singh Manwal (Querist)
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04 August 2021 Dear Sir
Kindly advice me to deduct TDS or not On Bill of ABC TRAVELS PVT. LTD. Bill Description is hotal booking at H.P. with room and meal plan.
We are a pvt. ltd. company and hotel booked for its Directors

Please advise tds will be deduct or not if yes under section ?
Thanks & regards

Deepa B

Deepa B (Expert)
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04 August 2021 No. TDS won't be applicable on hotel room rent and meals plan. In case the travel agents have charged any commission for doing the said activities on your behalf, TDS is applicable only on that portion but not on the said expenses part.

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