Deduction of TDS on amount paid to Tent House

[Pradeep Jain]

Dear Sir,

We have engaged a Tent house for some function at the Plant . We wish to know that on this transaction TDS will be attracted under which section 194C for Contract Service 194I  Rent and Hire charges.

Regards

Pradeep Jain

[Guest]

TDS under section 194C for contract service will attract and not 194I

AI Summary

TDS on contract services applies to tent-house hire for events, treated as contract payment rather than rent withholding. The payment to a tent house for a function at the plant is a contract/service payment; TDS under section 194C applies to such contract payments for tent-house hire and section 194I-style rent withholding is not attracted.