Elroy Joseph Lewis (CA Final) (83 Points)
03 September 2010Hi all,
We have a client who is in the business of Event Management. it is a pvt. Ltd. company. during the year the company has paid Rs. 5.8 lacs to an tours and travels agent who is in the business of travel bookings as well as hotel bookings. the payment was made against the bills for hotel bookings.
Kindly let me know on what rate tds to be deducted on the above agent. whether it is treated u/s 194 C or 194 J?
Regards
Elroy
Ankit Singla
(B.Com (Hons.), CA)
(88 Points)
Replied 16 September 2010
HI Elroy
payment is made against the bills for hotel bookings so no tds would be attracted.
But yes if the payment is made for a providing an agent service then tds should be deducted u/s 194C @ 1% in case of Individual and HUF
@ 2% in case of others
Mahesh Marne
(Finance Executive )
(25 Points)
Replied 29 November 2010
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
Subodh Pande
(1 Points)
Replied 15 September 2016
Hi,
I would like to know at what percentage the comapny can deduct Tds for Hotel Booking done at different city in India through travel agent, and the TDS u/s 194c or 194 J
Pratik Jain
(ARTICLESHIP)
(40 Points)
Replied 22 June 2017
Hotel booking done is subject to TDS u/s 194I if "hotel accomodation is taken on regular basis" as clarified by the CBDT later on by issuing a circular no No. 5/2002, dated 30-7-2002.
However if hotel booking is done through an agent then TDS would be attracted u/s 194C @ 1% for Individuals and HUF AND 2% for others.
Ghanshyam Gangji
(Article Assistant)
(52 Points)
Replied 20 April 2018
Hello,
If any person is providng flight/bus/train booking service and for that he is charging service charges, will that servic charge be liable to TDS u/s 194C or 194H??
ramesh
(Sr Manager-Accounts)
(22 Points)
Replied 23 April 2018
Sir
we are hoteliers, we are getting booking from Online Travel agents, on commisison basis. Commission invoice will be raised on monthly basis with GST 18%. How much TDS or what section we need to deduct TDS it is 194H or 194C(contract)
Kinldy clarify. please respond on urgent basis.
Regards
Ramesh
CAclubindia
