Tds on hotel bills

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Abhay Sikerwar (Querist)
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28 July 2014 Pls give the notification link which clear that hotels bill comes under the T.D.S or not,if the hotels bill comes under T.D.S so which section.........
I have also seen the previous discussion/reply of other persons that Hotels Bills doesn't comes under section 194C it comes under section 194I if the room is hired on regular basis.
Pls give the notification link which says that hotels bills dose not comes under section 194c and its comes in 194I..............

Ganeshbabu K

Ganeshbabu K (Expert)
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28 July 2014 http://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2008itact/Sec_194C.htm
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If hotel is taken on rate contract basis no tds applicable
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in case of regular basis 194I applicable

Se above link and question no.20
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for more

also refer this article , it will be helpful

http://www.simpletaxindia.net/2010/04/tds-on-payment-of-rent-194i-circulars.html