02 November 2013
Hi, can anyone please let me know at what rate the TDS is to be deducted on payments made to a hotel based in UK for booking hotel on behalf of Indians travelling abroad.
04 November 2013
Payments made by persons other than individuals and HUF for hotel accommodation taken on regular basis will be in the nature of rent subject to TDS under section 194-I. [Emphasis supplied]
CBDT later on issued a circular no No. 5/2002, dated 30-7-2002 for clearing the doubts as to what constitutes hotel accommodation taken on regular basis for the purpose.