TDS payable on temporary monsoon shed on hire

Commission / brokerage (Section 194H)	Commission or brokerage includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or for any services in the course of buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing, not being securities	Payment for: - advertisement (note 3) Commission to: - real estate agent	Payment for: - professional services, except services in the nature of advertising - insurance commission
Rent (Section 194I)	As per section 194-I, “rent” means any payment, by whatever name called, under any lease, sublease, tenancy or any other agreement or arrangement for the use of (either separately or together) any, land; or building (including factory building); or land appurtenant to a building (including factory building); or machinery; or plant; or equipment; or furniture; or fittings, whether or not any or all of the above are owned by the payee .	Rent paid for: - land - building - machinery, plant or equipment - furniture, fittings - hotel (note 4) - business centre agreement - composite rent ( ie rent on premises and rent on amenities) Payment of non-refundable deposit, which can be adjusted against future rent	Payment of refundable deposit