TDS on hotel rent

[Rajeev Khulbe]

Good evening to all my great experts

I have doubt something about TDS on hotel .hare is brief summary

Our company organized a tour for employees.so we hired a hotel . At the time of making payment

Total bill amount was 262000 ( two lakh SIXTY two thousand).

My question is that will company deduct TDS on that amount.

AI Summary

TDS on hotel accommodation may apply where rooms are taken on a regular basis; rate contracts may be exempt.
TDS applies to hotel payments treated as rent when accommodation is taken on a regular basis-characterised by an obligation to provide specified or earmarked rooms during the agreement-whereas mere rate contract arrangements that only fix tariffs without such an obligation are not within that scope; the hotel must demonstrate that payments fall outside withholding treatment.