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TDS ON SPACE HIRED FOR HOARDINGS, ADVERTISIEMENT

This query is : Resolved 
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(Querist)
31 December 2019 AD AGENCY BEING PROPRIETOR TAKE ON LEASE SOME OPEN SPACES ON BUILDINGS, BRIDGES OR ON OPEN GROUND BESIDES HIGHWAYS. UNDER WHICH SECTION TDS IS TO BE PAID ?
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swasti

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swasti (Expert)
31 December 2019 It would be Under 194I
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jitendra balad

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jitendra balad (Querist)
31 December 2019 THANKS. BUT UNDER WHICH CIRCUMSTANCES IT WILL BE 194C - WHETHER SPACE IS USED AS SUBLEASED?
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swasti

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swasti (Expert)
02 January 2020 Yes, in case of sub-letting it would be 194I. Please refer https://thetaxtalk.com/2018/09/10/tds-on-hoarding-advertisement-u-s-194c-or-194i/ - case law.
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swasti

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swasti (Expert)
02 January 2020 If payment is made to ad agency, TDS to be done as per 194C advertising contracts. In case of sub-letting it would be 194I.
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