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

TDS applicability on hotel accommodation bills questioned; tariff-rate charges and whether Section 194C or 194I applies clarified. Whether TDS is chargeable under Section 194C on hotel accommodation bills raised other than on a regular contract basis when billed at tariff rates fixed by hotels is queried, noting a 2002 departmental clarification that Section 194I does not apply to tariff-based charges and asking whether that affects withholding under Section 194C.