Tds on exhibition charges u/s 194c or 194i

TDS 59710 views 7 replies

Kriti

Article Assitant

106 Points Joined May 2012

Dear All

I want to know whether TDS on Exhibition Charges (like in some Trade Fair) will be deductible u/s 194C (advertising) or 194I (rent)!!!

As per sec 194I, "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any,—
(a) land; or
(b) building (including factory building); or
(c) land appurtenant to a building (including factory building); or
(d) machinery; or
(e) plant; or
(f) equipment; or
(g) furniture; or
(h) fittings,
whether or not any or all of the above are owned by the payee

Replies (7)

Prashant Kini

Article Assistant

154 Points Joined December 2008

It depends on the nature of payment. where u take on rent a stall at such exhibition then TDS needs to made u/s 194I. on the other hand where charges are paid to a agency or any person who arranges for such exhibition then TDS needs to made u/s 194C

Kriti

Article Assitant

106 Points Joined May 2012

Amen!! I think the same, when payment is made to a middle man then it falls under 194C and if paying directly to the organisation conducting that event then 194I.

Thank you

Prashant Kini

Article Assistant

154 Points Joined December 2008

yes. if amount is paid to the org towards renting of space for the exhibition then tds needs to be made u/s 194I

CA Saroj Kumar

Keen to learn something new every moment

2588 Points Joined June 2010

/experts/t-d-s-on-exhibition-fees-262105.asp#.UxmZyvmSzBI

Please follow the above link.

Rakesh singh

Sr. Executive Accounts&Finance

26 Points Joined April 2015

Dear All,

Please update me our a customer is goverment body he has not required GST registration, so that he has no GSTIN in the case how can i billing to goverment body customer with gst or not and what will be business type select like B2B or B2C,

Kindly share the solution with explanation.

Thanks & Regards

Rakesh Singh

Ramana Sharma

3 Points Joined March 2021

Dear Sir/s, What is the rate & section for Exhibition furniture on Rent basis.

Sanjay Suryavanshi

Service

0 Points Joined November 2008

The applicable TDS rate is 10%. TDS needs to be deducted under Section 194I if you are solely renting exhibition furniture.
TDS should be deducted under Section 194C if the agreement involves a contract for exhibition services including furniture. The TDS Section is 194C, rate is 2%, but they can vary (1% for an individual or HUF, 2% for others).