194-I
This query is : Resolved
14 April 2010
the airlines company pays rent for airport space to delhi international airport private limited . the airport company is a private limited company,then whether the TDS under section 194-I is deductible or not?
14 April 2010
YES TDS IS DEDUCTIBLE U/S 194I @ 10%.
14 April 2010
Landing of aircraft or parking aircraft amounts to user of land of airport and, hence, landing fee and parking fee will amount to ‘rent’ within meaning of Explanation (i) to section 194-I.
Citation - United Airlines v. CIT [2006] 152 Taxman 516 (Delhi).
Landing of aircraft or parking aircraft amounts to user of land of airport and, hence, landing fee and parking fee will amount to ‘rent’ within meaning of Explanation (i) to section 194-I.
Citation - United Airlines v. CIT [2006] 152 Taxman 516 (Delhi).
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