Tds on covered u/s 194 c or 194 i

This query is : Resolved

jigar (Querist)
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27 June 2017 exhibition hall space occupied for advertising product of company, and invoice show as space rent amount. which section shall be applied? As per the circular no. 715 dt 8/8/95 Contract for putting up a hoarding is in the nature of advertising contract annd provision of section 194C would become applicable, however it may further be notified that if a particular person has taken a particular space on Rent and thereafter sublets the same fully or in part for putting up a hording, he would be liable to TDS under section 194I and not section 194C. In your case, which it understand is that usually exibition are held on a let out property, if it is so Section 194I would apply. it's little bit confusing