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    <title>TDS on hotel accommodation bill not on regular basis</title>
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    <description>Whether TDS is chargeable under Section 194C on hotel accommodation bills raised other than on a regular contract basis when billed at tariff rates fixed by hotels is queried, noting a 2002 departmental clarification that Section 194I does not apply to tariff-based charges and asking whether that affects withholding under Section 194C.</description>
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      <description>Whether TDS is chargeable under Section 194C on hotel accommodation bills raised other than on a regular contract basis when billed at tariff rates fixed by hotels is queried, noting a 2002 departmental clarification that Section 194I does not apply to tariff-based charges and asking whether that affects withholding under Section 194C.</description>
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