Premium paid for the leasehold rights – liability to deduct TDS ...
Leasehold Premiums Exempt from TDS: Not Considered Rent u/s 194I of Income Tax Act.
April 26, 2014
Case Laws Income Tax AT
Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not equated with rent - no TDS - AT
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