TDS ON ROOM RENT OF SERVICE APARTMENTS

bharani (ca) (46 Points)

25 June 2007  

 we have a problem here :  our company booked a service apartment for two to three days for our employees,

i)whether we have to deduct the TDS on room rentals as u/s 194I or

ii) no deduction is required as it is not regularly occupied or

 iii) whether it will attract as contract and liable u/s 194 C

please give me the expert openion on this