Tds on electricity reimbursement to land owner

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The client company has entered into a lease agreement with one company. The agreement contains clauses that the client has to pay rent,  reimbursements for electricity for the area used by the client. The company is charging different bills for expenses mentioned in above line to client company.  My question is whether TDS provision u/s 194 I will attract on payment for reimbursements made for & electricity bills? its urgent.Please mention reference section/circular for answer.
 

 

 

 

 

Replies (2)
For reimbursement of rent it is not required to deduct tds.but the other company should deducy tds for payment of rent

Use 194C.. in place of 194 I

you are paying him electricity as per agreement  {contract} that you will pay him electricity charges, being an income of owner you can deduct tds on the basis of agreement under the section of 194C

 


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