TDS rate and section for car parking

It seems it is in the nature of renting of land ( parking space ) and building hence tds under section 194I is applicable.

You can treat it as contract if you are providing other services ancillary to car parking like valet parking etc and make a service agreement. then tds will be under Sec 194C at 1% / 2% accordingly. But a service agreement becomes a must.

Sometimes rent component could be considered under 194 I and valet parking( service )compnent as 194C as well.

So all these are possibilities depending on facts of your case.

Thanks 😊