04 September 2013
If a person has taken a particular space on rent and thereafter sublets the same fully or in part for putting up a hoarding, he would be liable to TDS under section 194-I and not under section 194C.
04 September 2013
Dear Sanjay, thanks for the response.
But in this case we do not know that the ad agency owns the site or has taken the site on rent. We have recd only bill from ad agency as hoarding display charges for the month.