https://www.taxtmi.com/forum/issue?id=4794 Payments by a participant to an exhibitor for use of booked stall space are to be treated as rent for withholding purposes and attract TDS at differing rates depending on whether the payment is for use of machinery/plant/equipment or for use of land, building, furniture or fittings. Deduction obligation arises on credit or payment, subject to the monetary threshold below which no TDS is required; individuals and HUFs deduct only if their business turnover exceeds the applicable audit/turnover threshold. Exhibitor sub-letting falls within the rent definition and organiser terms may require TDS reporting. en-us Fri, 05 Oct 2012 14:28:42 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4794 Payments by a participant to an exhibitor for use of booked stall space are to be treated as rent for withholding purposes and attract TDS at differing rates depending on whether the payment is for use of machinery/plant/equipment or for use of land, building, furniture or fittings. Deduction obligation arises on credit or payment, subject to the monetary threshold below which no TDS is required; individuals and HUFs deduct only if their business turnover exceeds the applicable audit/turnover threshold. Exhibitor sub-letting falls within the rent definition and organiser terms may require TDS reporting. Discussion-Forum Income Tax Fri, 05 Oct 2012 14:28:42 +0530 https://www.taxtmi.com/forum/issue?id=4794