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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

TDS u/s 194-I - payment is for non-use of the property for the ...

Case Laws     Income Tax

March 11, 2015

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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