Tds on car parking charges


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Querist : Anonymous

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Querist : Anonymous (Querist)
14 December 2011 Dear All,

Our Company has made rental agreement with a Landlord in that agreement it is mentioned that we need to pay X amount of Rent Plus Electricity Chgs, Maintenance Chgs actual.The bill which we have received for Maintenance charges from landlord for payment,In that bill car parking Charges is mentioned and which we need to pay to the society as per the agreement,
Now my question is that does car parking charges is to be treated as part of the Rent and TDS is to be deducted U/S 194 I or whether TDS is applicable if yes than Under which section.

Regards,

Ravi

14 December 2011 Car parking charges is on account of usage of land of the lessor which attracts TDS provisions under section 194I.
Delhi High court for 'aircraft parking charges'in the case of CIT V Japan Airlines Co Ltd (2009) 180 Taxman 188 took the above view.


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