TDS On Airport Authority
This query is : Resolved
Saruchi Bansal
(Querist)
09 December 2009
Dear Sir
If i have paid Licence fee for Duty free Shop to Airport Authority of india , is it liable to Deducte TDS or not.
Plz give me the suggestion with proper Refrence or Cirular etc
If i have paid Licence fee for Duty free Shop to Airport Authority of india , is it liable to Deducte TDS or not.
Plz give me the suggestion with proper Refrence or Cirular etc
Shyam Lal Naik
(Expert)
09 December 2009
Licence Fee is nothing but "Rent". The payment is liable to TDS u/s 194I.
However, in this case, the payee, being agency of GOI, TDS is not deductible, in my view.
The ratio of the answer in the following query is also relid on.
https://www.caclubindia.com/experts/experts_message_display.asp?group_id=182316#98367
However, in this case, the payee, being agency of GOI, TDS is not deductible, in my view.
The ratio of the answer in the following query is also relid on.
https://www.caclubindia.com/experts/experts_message_display.asp?group_id=182316#98367
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