TDS on lodging & Bording exp.

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ashwini (Querist)
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16 September 2009 My quetion is
Whether TDS should be deducted in case of Hotel Lodging if a person stays in hotel for more no. of days or a person is a regular customer of that hotel & therefore lodging expense of such hotel in the year exceeds Rs.50000 in aggreegate or Rs20000 in single bill.ASSUME THAT THERE IS NO ANY ANNUAL CONTRACT.

Please provide the ans. with examples. If there is any cerculation on the clarification of this quetion please give me the reference.

Thanks in Advance.
Ashwini

Shyam Lal Naik

Shyam Lal Naik (Expert)
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16 September 2009 Section 194C is attracted when there is a contract(whether written or oral), for carrying out any work.

The situation conaplated by you does not involve carrying out any work. No tds u/s 194C.