TDS on warehousing Charges

This discussion addresses the applicability of Tax Deducted at Source (TDS) on warehousing charges. The core question is whether to use Section 194C or 194I of the Income Tax Act. The consensus suggests that if the charges are solely for space rental, Section 194I applies. However, if the vendor provides additional ancillary services along with the space, Section 194C is generally recommended, especially if the rent cannot be easily broken down.