Taxation

Hi All,

This is with regard to deduction of TDS on rent ( exp pertains to rental charges for generator set).

The vendor bill (status of vendor is individual) has monthly rental of Rs.13,500 & Generator operating charges of Rs.3,000 ( these two amounts are fixed as per the contract with the vendor).

Is TDS @ 2% deductible u/s 194I on Rs.13500 and 1% u/s 194C on Rs 3000 (operating charges); or

2% u/s 194I on Rs.16500 (13500+3000).

Kindly help me clarify this.