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<h1>TDS on Cooling Charges: CBDT Clarifies Section 194-C Applicability for Cold Storage, Not Section 194-I.</h1> The Central Board of Direct Taxes (CBDT) clarified the applicability of Tax Deducted at Source (TDS) on cooling charges paid to cold storage owners. According to Circular No. 1/2008, issued on January 10, 2008, these transactions are contractual, thus falling under Section 194-C, not Section 194-I. Consequently, TDS under Section 194-I should not be deducted for cooling charges paid by customers to cold storage facilities.