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
Guest
TDS on rent: company payments for regular hotel accommodation attract tax deduction as rent under income tax provisions. Payments by persons other than individuals and HUFs for hotel accommodation taken on a regular basis are treated as rent and are subject to tax deduction at source under u/s 194I rather than as payments for contract services. (AI Summary)
TaxTMI