Tds impact on exhibition expense

Janak (Chartered Accountant ) (98 Points)

04 March 2014  

ONE OF MY CLIENT IS PAYING RS.400000 FOR PARTICIPATING IN TRADE FAIR IN DELHI. PARTICULAR OF BILL IS LIKE "RENT FOR SPACE IN EXHIBITION".

 

WHETHER THE AMOUNT IS LIABLE FOR DEDUCTION OF TDS UNDER SECTION 194C OR 194I ??