TDS on Exibition Stall

TDS 496 views 1 replies

If we booked a stall in an Exibition to promote the business, whether TDS is to be duducted? If yes u/s 194C  or 194I

Replies (1)

Hi Deepak ...

As per my opinion if the Exhibitor is only providing place (land) then it will come under 194 I.

But Exhibitor provides along with land other facilities, just like other arrangements of Furniture, Banner Lights etc then it will come under 194 C.


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