TaxTMI 
TaxTMI 
TaxTMI 
A company is making remittance to hotel for accomodation of guest/owners. Whether this payment is liable for TDS u/s 194C or 194I
TDS on remittance to hotel
CHITRA RAGURAM
Payments for Hotel Accommodation by Companies Subject to TDS Under Section 194I as Rent A company inquired about the applicability of Tax Deducted at Source (TDS) on payments made to a hotel for guest or owner accommodation. The question was whether these payments fall under Section 194C or 194I of the Income Tax Act. The response clarified that such payments, when made by entities other than individuals and Hindu Undivided Families (HUFs) for regular accommodation, are considered rent and are subject to TDS under Section 194I. (AI Summary)