Whether tds to be deducted on hotel payments

Hi Experts,

My company books hotels on for a period without any agreement for trainees and we make the payment on monthly basis after availing service. He is charging luxury tax. Whether we need to dedcut tax U/s 194 I. If so, excuding luxury tax or including luxury tax.

Please clarify.

Replies (5)

TDS is to be applied on whole sum paid, including all taxes.

Thanks for your clarification

The TDS is to be deducted on whole amount including luxury tax also; only "Service Tax" is exempt in case of 194I  i.e. payment of rent the TDS should not be deducted on Service Tax amount.

Tds is not required to be deducted while making payment to hotel unless it is on rugaler basis

TDS IS REQUIRED TO DEDUCTED IF THERE IS A, REGULAR BASIS PAYMENT OF HOTEL BILL...

U/S 194 C......

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