our client pay hotel bill rs.22000/- for tiffin expenses for annual day celebration. it is liable to TDS provision.
and also pay printing & stationery expenses pay rs.200000/- for making diamond jubilee book malar. it is liable to tds provision
1 Replies
Ramakrishna
(Financial Executive)
(438 Points)
Replied 21 November 2007
Dear Saravanan,
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.
Recent Topics
- Avoiding tax audit in case of intraday equity loss
- Form 3CEAB
- Form 3CEAA and Form 3CEAB
- DIR 3 Web KYC
- Can i declare LTCG income as business income if I
- Stock entry in new software
- I have an EMI collection shop, what is its SAC cod
- Making payment once in quarter possible under QRMP
- Master File Documentation related
- Applicability of 44AD needs clarification
Related Threads
CAclubindia
