TDS Not Required on Room Rentals at Regular Tariff with Discounts, per Board Circular; Section 194I Explained.

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....TDS u/s 194I - Addition u/s 40(a)(ia) - The rooms were hired on as and when available basis at the regular tariff rates subject to the discounts as agreed at the time of booking of rooms. Under these circumstances, the assessee deserves to be given the benefit of the circular issued by the Board providing that under these circumstances, TDS will not be required to be made u/s 194I. - AT....