https://www.taxtmi.com/forum/issue?id=110902 TDS applies to hotel payments treated as rent when accommodation is taken on a regular basis-characterised by an obligation to provide specified or earmarked rooms during the agreement-whereas mere rate contract arrangements that only fix tariffs without such an obligation are not within that scope; the hotel must demonstrate that payments fall outside withholding treatment. en-us Sun, 11 Sep 2016 19:10:08 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110902 TDS applies to hotel payments treated as rent when accommodation is taken on a regular basis-characterised by an obligation to provide specified or earmarked rooms during the agreement-whereas mere rate contract arrangements that only fix tariffs without such an obligation are not within that scope; the hotel must demonstrate that payments fall outside withholding treatment. Discussion-Forum Income Tax Sun, 11 Sep 2016 19:10:08 +0530 https://www.taxtmi.com/forum/issue?id=110902