TDS u/s 194C - expenses incurred for convening meeting in the hotel - section 194C is not applicable for payments made by the customer to the hotel

TDS u/s 194C - expenses incurred for convening meeting in the hotel - section 194C is not applicable for payments made by the customer to the hotel https://www.taxtmi.com/news?id=13829 Payments by a customer to a hotel for accommodation, boarding or use of amenities, where no contractor or event-organiser relationship exists, do not constitute "work" within the meaning of section 194C; accordingly such ordinary guest payments are not subject to TDS under that provision, and administrative guidance treating hotel facilities as contract work is open to challenge. en-us Fri, 09 Jan 2015 10:36:42 +0530 Fri, 22 Aug 2025 11:37:00 +0530 TaxTMI RSS Generator TDS u/s 194C - expenses incurred for convening meeting in the hotel - section 194C is not applicable for payments made by the customer to the hotel https://www.taxtmi.com/news?id=13829 Payments by a customer to a hotel for accommodation, boarding or use of amenities, where no contractor or event-organiser relationship exists, do not constitute "work" within the meaning of section 194C; accordingly such ordinary guest payments are not subject to TDS under that provision, and administrative guidance treating hotel facilities as contract work is open to challenge. News - Fri, 09 Jan 2015 10:36:42 +0530 https://www.taxtmi.com/news?id=13829