An Limited Company keeping their agricultural items (Onion, Garglic & other agricultural produced) in cold storage of an private Limited Company & paying cold storage charges / rent on per kg basis.
CBT Circular No. 1/2008 dt 10.01.18 and explanation (1) of Section 194I are creating confusion regarding applicablity of TDS Section & rate of TDS.
So, please let me know applicability of TDS u/s 194C or 194I & rate of TDS.
Mohan Jain
Mob. No. 9755354773
Email ID: jain_mohan @ yahoo.co.in
CAclubindia
