my query is suppose if a firm hired a vehicle for their advertisement on rent of Rs. 13500.00 PM, and all the repair & maint., petrol exp. etc are paid by the firm itself and that vehicle is used to make advertisement of the firm in all the city. Then what rate of TDS is applicable on that kind of exp. i.e. as per code 94C @ 1.03% or as per 94I @ 17%