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[Cites 0, Cited by 4] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(10) in Expenditure-Tax Act, 1987

(10)"room charges" means the charges for a unit of residential accommodation in a hotel and includes the charges for -
(a)furniture, air-conditioner, refrigerator, radio, music, telephone, television, and
(b)such other services as are normally included by a hotel in room rent,
but does not include charges for food, drinks and any services other than those referred to in sub-clauses (a) and (b);