03 December 2008
The querry is not clear. If the Premises with interior decoration has been taken on rent and amount of rentpaid is split between the premises and interior decoration, then TDS on 194I only. Alternatively if the amount is paid for making up the interior decoration, viz contract has been awarded, the terms of the contract is to be specifically looked to determine whether TDS applicable to professional services is to be applied or TDS applicable to Contract viz 194c is applicable