Tds u/s 194c

it will depend on nature of expenses, if it is covered u/s 194C than TDS have to be deducted. There is no specific inclusion of business promotion u/s 194C.

There is any liability of tds on provison made for expense which is uncertain

As per my view No tds liablity on provision of expenses, u can pass provision for expenses entry only.

TDS should be deducted on booking of bill Or Advance given to party whichever is earlier.

But during the course of audit of listed company it was noticed that tds liability arise on ascertained provision madde. but not on estimated provision. ....