Joint Property Ownership Not an AOP: No TDS u/s 194I for Rent Below Rs. 1,80,000 Per Owner.

TDS u/s 194I - Disallowance u/s. 40(a)(ia) - property owned by three persons jointly - in terms of Section 27, the owners did not constitute an AOP but they had to be regarded as co-­owners of the house property - since the rent paid to each individual does not exceed ₹ 1,80,000/­ annually - Section 194I not applicable .....

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