TDS on cooling charges paid to the cold storage Under Section 194-I to payments made by the customers on account of

TDS on cooling charges paid to the cold storage Under Section 194-I to payments made by the customers on account of https://www.taxtmi.com/news?id=261 The CBDT Circular No. 1/2008 states that cooling charges paid by customers to cold storage owners are contractual service payments and thus the TDS rules applicable to contracts (section 194-C) apply; TDS under section 194-I is not to be deducted. en-us Mon, 21 Jan 2008 10:21:00 +0530 Wed, 25 Jun 2008 09:20:00 +0530 TaxTMI RSS Generator TDS on cooling charges paid to the cold storage Under Section 194-I to payments made by the customers on account of https://www.taxtmi.com/news?id=261 The CBDT Circular No. 1/2008 states that cooling charges paid by customers to cold storage owners are contractual service payments and thus the TDS rules applicable to contracts (section 194-C) apply; TDS under section 194-I is not to be deducted. News - Mon, 21 Jan 2008 10:21:00 +0530 https://www.taxtmi.com/news?id=261