TDS on cold storage

This query is : Resolved 

25 March 2010 Pl.clerify, whether rent paid to cold storge attract TDs U/s 194 I or 194 C. i think there is a circular in this respect please give the reference for the same.

thanx

25 March 2010 Applicable section is 194C. Refer CBDT Circular 1 dated 10/01/2008.





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