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TDS on hotel accommodation bill not on regular basis , Income Tax

Issue Id: - 106067
Dated: 7-9-2013
By:- Medreich Limited

TDS on hotel accommodation bill not on regular basis


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Whether TDS is applicable under Section 194C for Hotel accommodation bill other than regular basis on tariff rate fixed by Hotels? Department already clarified through its circular in the year 2002 that 194I  is not applicable on tariff basis. 

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1 Dated: 19-11-2015
By:- MARIAPPAN GOVINDARAJAN

Whether you have got clarified in the above said issue? If not please inform.


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