52P. Deduction of tax for services from convention hall, conference centre, etc.-

52P. Deduction of tax for services from convention hall, conference centre, etc.-

(1) Where any payment is to be made by a specified person to any other person on account of renting or using space of convention hall, conference centre, room or, as the case may be, hall, hotel, community centre or any restaurant, shall deduct tax at the rate of five per cent from the whole amount of the payment for the services thereof at the time of making such payment to the payee:
Provided that no deduction shall be made when such amount is paid directly to the Government.
(2) In this section
(a) “specified person” shall have the same meaning as in clause (a) of sub-section (2) of section 52;
(b) “payment” shall have the same meaning as in clause (d) of subsection (2) of section 52.”।
 

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