TDS on hotel accommodation bill not on regular basis

[Medreich Limited]

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. 

[DR.MARIAPPAN GOVINDARAJAN]

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

AI Summary

Company Questions TDS Applicability Under Section 194C for Non-Regular Hotel Accommodation Tariffs; Seeks Clarification on 2002 Circular. A query was raised by a company regarding the applicability of Tax Deducted at Source (TDS) under Section 194C for hotel accommodation bills that are not on a regular basis, specifically on tariff rates fixed by hotels. It was noted that the Department had previously clarified in a 2002 circular that Section 194I is not applicable on a tariff basis. A respondent inquired if the issue had been clarified, seeking further information if it had not.