Tds on car parking charges

This query is : Resolved

Querist : Anonymous

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

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
Follow

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.

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Chandan Kumar

Aniruddha Mody

R B Pethe

Vijay Singh

Ahamed Kabeer

Subscribe Now

Tds on car parking charges

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANCY

Manager- Finance and Compliance

GST CONSULTANT

CA Final

Senior Executive

Accountant