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?
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.