Deduction of TDS on payment to hotels

kulpreet saluja (43 Points)

30 April 2020  
Hello all,

Please tell that whether TDS liability shall arise on the payment made to hotels on a regular basis. Like in case of tourism industry when the company enters into a contract with a particular hotel that our guests will stay here only. Then should TDS be deducted from the payment to that Hotels by the company. If yes then under which section will it be deducted??