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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS u/s 194I - Premium for acquiring leasehold rights for the ...


Lease Premiums Not Rent: No TDS Deduction Required u/s 194I for Leasehold Rights Acquisition.

May 28, 2015

Case Laws     Income Tax     AT

TDS u/s 194I - Premium for acquiring leasehold rights for the leased plot - regulatory clauses cannot convert the lease premium into tenancy as per section 194 I of the Act. - AT

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