Tds on airport expenses

If they are under a contract then deduct u/s 194C.

Landing and Parking charges are deductible u/s. 194-I as Rent [CIT v. Japan Airlines Co. Ltd.(2009) 180 Taxman (188) (Delhi)]. Rate @ 10%.

For other expenses nature of expenses is to be analysed....

If expenses in the nature of technical services the Sec. 194 J is applicable. Rate @ 10%

Regards

what is procedure for landing charges paid to airport authority of india by flying club