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Tds one hotel bill

Himanshu Joshi (Accountant) (42 Points)

06 April 2016

is TDS applicable on Hotel banquet bill

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5 Replies

CA Suri Kota (Assistant Manager @ EY) (955 Points)
Replied 06 April 2016

yes..its is as contract charges if it is booked along with food else if only banquet hall then as Rent !!!!! As Assessing offficer always objects if you don't deduct TDS....suggest you to deduct TDS if it exceeds permissible limts per TDS provisions.

Thanks,

Suri

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Himanshu Joshi (Accountant) (42 Points)
Replied 06 April 2016

Sir

Its a bill of party which includes hall rental food charges and Taxes applicable

hary (CA) (116 Points)
Replied 25 April 2016

can you tell me the bill amount plz.

Himanshu Joshi (Accountant) (42 Points)
Replied 26 April 2016

Sir

Bill amount is 1,47,000/-

hary (CA) (116 Points)
Replied 26 April 2016

I . 1 St thing

Actually Limit for TDS deduction under section 194I is 1,80,000/- P.a for Taking A rented primises @ 10% but here in our case the bill amount not exceeded that much so far so there is no requirement to deduct the tds

II. 2 nd Thing

If on contract basis hotel provided the banquet hall and the entire amount will be subjected to tds deduction @ 1,2% as the case may be but in hotels banquet hall rent will be done on regular sale basis hence i am concluding there is no question of Deducting the TDS.