tds on payment made for space taken in exhibition

This query is : Resolved

arpit (Querist)
Follow

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.

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
Follow

20 September 2009
TDS will be deducted under Section 194c since the contract is only for a particular period of 4 days.

Shyam Lal Naik

Shyam Lal Naik (Expert)
Follow

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

MAYANK

CA.Pinank Arvindbhai Shah

prakash takane

Vijay Singh

ashok jain

Subscribe Now

tds on payment made for space taken in exhibition

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANCY

GST CONSULTANT

Accountant

Manager- Finance and Compliance

CA Final

Senior Executive