Tds on hanger rent

This query is : Resolved 

10 February 2014 Dear Sir,

We are paying hanger rent on monthly basis to the Airport Authority of India.
I just wanted to confirm whether TDS attracts u/s194-I?

Thanks.
Pinky Kadam

10 February 2014 yes it is covered under 194-I.

please refer https://indiankanoon.org/doc/10607914/

10 February 2014 'Hangar' being a large building for housing aircraft, rent paid for the same attracts 194I.


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