Tds in case a agency provide rent space

Dear All,

We made a payment to a agency . Agency providing space in mall for activity to us. 

so we are paying to agency and agency paying to mall for space.

In this case what should be tds rate while we would be payment to agency 94 C or 94 I.

Thanks 

Replies (4)

194C when fees paid to the agent for providing services.

194I when money paid to agent to make payment for renting a space in a mall.

if we duduct tds as per 94 I towards payments to agent and agent also will deduct tds as per 94 I towards payments to mall for space ..

Is it right to deduct  2 time tds as per 94I for one space..

Dear Nisha,

Apply in FORM 13 to ITO for lower/No deduction specifying the reason for the same as per section 197.

The mall must be giving some kind of receipt toward rent. Who are they addressing to, you or agent? Is the receipt given to you or the agent? Who has signed the rent agreement, you or the agent?

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