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Tds of payment made to state govt hotel

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Querist : Anonymous

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Querist : Anonymous (Querist)
20 February 2014 IF A PVT LTD CO PAYING A SUM OF Rs 80000/- to a hotel of state govt hired for its employees during camps held in the concerned state.

is TDS applicable on such payments, if yes then under which section
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
20 February 2014 It will cover under sec.194I. but the amount is below the threshold limit so tds not apply unless it is continuous practice

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