TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>India's Hotel-Receipts Tax Act, 1980: 15% Tax on Hotel Stays Over Rs. 75, Includes Rebates and Exemptions.</h1> The Hotel-Receipts Tax Act, 1980, imposes a special tax on the gross receipts of certain hotels in India where room charges are Rs. 75 or more per day per individual. The Act defines 'hotel' broadly to include various forms of accommodation businesses. The tax is levied at 15% on chargeable receipts, which include room charges and other services, excluding food and drink. The Act provides for self-assessment, penalties for non-compliance, and allows deductions for bad debts and certain taxes. It also offers a 5% rebate for receipts in foreign exchange. The Central Government can exempt specific hotels from this tax.
TaxTMI 
TaxTMI 
