Tds applicable or not?if yes in 194 c or 194i?

Dear friends,

I have a client (Pvt ltd company), it incures expense for advertisement(For banners) on behalf of Navi Mumbai Police Department,reason being the occupy their(Navi Mumbai Police dept) space.

First question is 

1) Is tds applicable to it as it is paid to Govt ?

2) If yes then is it covered under 194c (or advertisement) or 194 I(for rent ie in an indirect manner) or both?

3) Then at what rate is tds to be deducted?

Reply asap...thanks