Tds on lfr on petrolium product

It should be u/s. 194-I

'A' sites are outlets where the land is owned or leased by the OMCs 

Dealers at 'B' sites own or lease the land and building, but Equipment is owned by the OMCs.

I have also one client having Petrol Pump IOC Charged LFR (Licence Fee Recovery) Charges in invoice. My client has been left TDS  Sec.194I on LFR  till date. which will be come penalty come till date on LFR TDS.

What entry passes of LFR TDS sorry sir for cheep questions.