tds on payment made for space taken in exhibition

This query is : Resolved 

20 September 2009 whether payment made for use of a small stall in exhibition for 4-5 days organised by "Confideration of Indian Industries" , a non govt. and non profit organisation:-
a) will it subject to TDS,
b) If yes, under what section i.e. sec 194-C as advertisement expenses or u/s 194-I as rent?

payer is a partnership firm.

20 September 2009
TDS will be deducted under Section 194c since the contract is only for a particular period of 4 days.


20 September 2009 Beg to differ.

Sec. 194C is attracted in the case of contract for carrying out any work. In this case, the exibitor is providing the space only and not carrying out the act of exibition/advertisement itself.

It shall be deducted u/s 194I.


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