Tds on payment of hotel rent

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AJAY SINGH (Querist)
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24 May 2013 I Want to know that our company is hire a hotel on regular basis for guests so we need to deduct TDS on such payment given to Hotel.
payment is more than Rs.500000 p.a.

AJAY SINGH

AJAY SINGH (Querist)
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24 May 2013 is any deduction allow on payment to tour & travels.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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24 May 2013 Rent paid for hotel accommodation taken on regular basis attracts TDS u/s 194I. For details refer Circular 715 dated 8/8/1995.

However, there are certain exceptions for which you may please refer Circular 5 dated 30/07/2002.

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AJAY SINGH

AJAY SINGH (Querist)
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26 May 2013 Thanking you Sir