Payments for Non-Use of Property Not Classified as "Rent" u/s 194-I of Income Tax Act for TDS Purposes.

TDS u/s 194-I - payment is for non-use of the property for the pre-contracted period - it would be inappropriate to characterize the payment made for the use of property so as to fall within the meaning of expression “rent” u/s 194-I - AT .....

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