https://www.taxtmi.com/article/detailed?id=676 The article concludes that payments by customers for hotel facilities and amenities do not constitute "carrying out any work" within the meaning of the contractor withholding provision and therefore the departmental Circular No. 681 insofar as it required deduction of tax from such payments is contrary to that provision; Explanation III in the provision expressly lists limited service categories and the hotel services do not fall within those categories, creating inconsistency with other administrative guidance treating some hotel charges under a rent withholding provision. en-us Wed, 10 Feb 2010 00:00:00 +0530 Wed, 10 Feb 2010 10:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=676 The article concludes that payments by customers for hotel facilities and amenities do not constitute "carrying out any work" within the meaning of the contractor withholding provision and therefore the departmental Circular No. 681 insofar as it required deduction of tax from such payments is contrary to that provision; Explanation III in the provision expressly lists limited service categories and the hotel services do not fall within those categories, creating inconsistency with other administrative guidance treating some hotel charges under a rent withholding provision. Articles Income Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=676