Hi,
Could you please explain TDS rates on Aiprort Expenses (i.e. PSF charges, Route Navigation charges, UDF and Landing&Parking charges).
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Tds on airport expenses
Replies (3)
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
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