TDS On Airport Authority

This query is : Resolved

Saruchi Bansal (Querist)
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09 December 2009 Dear Sir

If i have paid Licence fee for Duty free Shop to Airport Authority of india , is it liable to Deducte TDS or not.

Plz give me the suggestion with proper Refrence or Cirular etc

Shyam Lal Naik

Shyam Lal Naik (Expert)
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09 December 2009 Licence Fee is nothing but "Rent". The payment is liable to TDS u/s 194I.

However, in this case, the payee, being agency of GOI, TDS is not deductible, in my view.

The ratio of the answer in the following query is also relid on.

https://www.caclubindia.com/experts/experts_message_display.asp?group_id=182316#98367