31 December 2019
AD AGENCY BEING PROPRIETOR TAKE ON LEASE SOME OPEN SPACES ON BUILDINGS, BRIDGES OR ON OPEN GROUND BESIDES HIGHWAYS. UNDER WHICH SECTION TDS IS TO BE PAID ?
02 January 2020
Yes, in case of sub-letting it would be 194I. Please refer https://thetaxtalk.com/2018/09/10/tds-on-hoarding-advertisement-u-s-194c-or-194i/ - case law.
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