Tds on aircraft landing and parking charges

Whether tds on aircraft landing and parking charges appliable?

if yes under which section 194c or 194I ?

Replies (4)

I think tax should be deducted u/s 194 I because it is a sort of rent paid for using a part of land for parking.

surely it will come under sec 194C

TDS  on landing and parking charges, is deductible under section 194I, as rent is specifically meant for use of land or bulidng or land appurtenatn to a building or machinery or plant or equipment of furinture or fittings whether or not any or all of the above are owned by payee.

TDS should be charged on 194I as its covered under meaning of rent.

It is also decided in the  UNITED AIRINES VS CIT (281 ITR287).

 

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