TDS Not Applicable u/s 194C for Studio Hire Charges, Payments Fall Outside Contractual Obligations.

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....TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides their studios room with furniture and equipment on rent to the music directors - the question of TDS deduction u/s 194C does not arise - AT....