https://www.taxtmi.com/forum/issue?id=2727 Payments for hotel accommodation constitute rent for TDS where accommodation is taken on a regular basis by persons other than individuals and HUFs; earmarked rooms or hotel obligations to provide specified accommodation indicate regularity, while rate contract tariff arrangements for occasional occupancy do not attract rent based TDS. Reimbursements to employees ordinarily do not create a deduction obligation unless turnover/audit thresholds apply. A Bombay High Court decision is noted where TDS on rent was held not deductible in that case. en-us Thu, 03 Feb 2011 10:53:44 +0530 Thu, 23 Jan 2025 15:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2727 Payments for hotel accommodation constitute rent for TDS where accommodation is taken on a regular basis by persons other than individuals and HUFs; earmarked rooms or hotel obligations to provide specified accommodation indicate regularity, while rate contract tariff arrangements for occasional occupancy do not attract rent based TDS. Reimbursements to employees ordinarily do not create a deduction obligation unless turnover/audit thresholds apply. A Bombay High Court decision is noted where TDS on rent was held not deductible in that case. Discussion-Forum Income Tax Thu, 03 Feb 2011 10:53:44 +0530 https://www.taxtmi.com/forum/issue?id=2727