May 11, 2026
Submitted By: Shristi Rajput
Circular No 35/2016 Applicability of TDs provisions of section 194-I of income tax act
This circular issued by the Central Board of Direct Taxes clarifies that payments made for hotel accommodation on a regular basis may attract TDS under Section 194-I (rent). However, if rooms are taken on a casual basis without a fixed arrangement, TDS under Section 194-I is generally not applicable.
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