Tds on conference expenses

This query is : Resolved 

12 July 2012 a company was held conference in hotel on regular basis for which rooms were booked for all members.

whether company has to deduct tax on such conference expenses
if yes under which section 194c or 194i

kindly provide reference of any proviso or section

12 July 2012 TDS is to be deducted under section 194C

12 July 2012 It is a nature of contract.

TDS deducted u/s 194C




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