TDS on Amount paid for hotel expenses

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The compnay made a payment to a hotel in respect of expenses incurred for training expenses of employee. Is it attact to TDS or not in which section?

Hotel expenses includes room rent , food exp, loundry exp etc.

 

 

Replies (1)

For room rent u deduct as 194-I (TDS on rent) if you are having a contract for hiring rooms. If you are only having a rate agreement for rooms, u deduct as 194C (Contract @ 2.266)..

 

However if u are having regular dealings with the hotel, u have to deduct u/s 194-I itself for the room rent... depending on the situtaion's circumstances...

 

For food Housekeeping etc, deduct U/s 194C itself.

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