Rental payment for the wall will attract section 194C or 194I will attract

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This discussion clarifies the correct Tax Deducted at Source (TDS) section applicable to payments for wall painting services. The core issue is whether the payment for renting the wall space falls under Section 194C (for labour charges) or Section 194I (for rent). Experts suggest that if the wall rental is invoiced separately and exceeds a certain threshold, Section 194I is likely to apply, while painting labour would fall under Section 194C. It's advised to maintain separate invoices for clarity.

Marimuthu

Marimuthu (Querist)
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12 September 2023 Dear Experts,

1 The company is paying the amount towards wall painting charges to the painter.
2 He is separately showing, the rent for the wall separately, in his invoice, which is more than a lakh.
3 Also he is charging the labour charges as a separate line item in his invoice.
4 Now the query is:
For the Rental payment for the wall will attract section 194C or 194I will attract?
5 Pls clarify