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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - ...


TDS on Advertising and Exhibition Expenses: Section 194I Applies for Temporary Space Rental, Not Section 194C.

September 26, 2019

Case Laws     Income Tax     AT

TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - space is allotted to the assessee for carrying-out its business activities. Thus, a property for a limited time have been rented out to the assessee - TDS. liable to be deducted u/s 194I

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