Tds on costume rent

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If a School purchases costumes for it's annual function on rent, then whether TDS is applicable on the rent amount paid to the owner of costumes. If yes then under which section?
Replies (2)

TDS is not applicable in your case.

In case of a concreate base can you provide me any legal written part for the same? If any case law or notification kind of thing will be attached, then it would be good.

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