tds on payment made for space taken in exhibition
This query is : Resolved
20 September 2009
whether payment made for use of a small stall in exhibition for 4-5 days organised by "Confideration of Indian Industries" , a non govt. and non profit organisation:-
a) will it subject to TDS,
b) If yes, under what section i.e. sec 194-C as advertisement expenses or u/s 194-I as rent?
payer is a partnership firm.
a) will it subject to TDS,
b) If yes, under what section i.e. sec 194-C as advertisement expenses or u/s 194-I as rent?
payer is a partnership firm.
CA. B.SRINIVASULU
(Expert)
20 September 2009
TDS will be deducted under Section 194c since the contract is only for a particular period of 4 days.
TDS will be deducted under Section 194c since the contract is only for a particular period of 4 days.
Shyam Lal Naik
(Expert)
20 September 2009
Beg to differ.
Sec. 194C is attracted in the case of contract for carrying out any work. In this case, the exibitor is providing the space only and not carrying out the act of exibition/advertisement itself.
It shall be deducted u/s 194I.
Sec. 194C is attracted in the case of contract for carrying out any work. In this case, the exibitor is providing the space only and not carrying out the act of exibition/advertisement itself.
It shall be deducted u/s 194I.
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