TDS on stall booking charges in exhibition

TDS 9643 views 5 replies

Does TDS applicable on stall booking charges in exhibition. Amount paid is Rs. 2 Lakhs for 4 days exhibition

which section i have to deducted ? provide in the details

please do on priority based

 

Replies (5)

TDS to be deducted u/s 194 I which is for rent.

 

Regards

Mayank

i think it is more of a contractual nature ,n 194 C might apply in this case as the same logic that applies to advertisement hoardings would apply to exhibition stalls.

If a person has taken a particular space on rent and thereafter sublets the same fully or in part for putting up a hoarding, he would be liable to TDS under section 194-I and not under section 194C

ya that is agreed if a space is subleted then 194 -I is applicable in case of advertisement hoardings

i think it should be sec 194C...........


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