Which section attract hotel tarrif

sumit agrawal (student) (21 Points)

26 October 2023  
our company pay 2 hotel on casual basis as per requirement i.e. if any guest visit then we book room for them in these hotel...and its not regular basis, only as per availability...and no contact and agreement exist between us...only credit basis payment exist...so now under which section we should deduct tds...till now paid 114000 approx...