Tds 194I OR 194C

here in this case it is clearly evident that payment is made for 'use of  land or space' at exhibition ground for advertising.Hence it squarely comes under rent definition as enumerated in Sec 194 I. Contract made, cannot alter its nature from being rent.since commercial rents do have an arrangement or contract between the parties.hence forth Sec 194 I is applicable.

TDS under 194I is applicable.

A person making payment to Government is not required to deduct tax at source under Section 196.

The payments made to statutory authorities and local authorities are exempt from tax and hence not tax deductible.
----
TDS Deduction is not required under Sec. 194I when the rent is due or paid by an Individual or HUF not carrying on a business which is audited under 44AB