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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

If an amount has to be determined even before an agreement for ...


Pre-lease amount not part of rental income, exempt from TDS u/s 194I, rules High Court.

April 19, 2016

Case Laws     Income Tax     HC

If an amount has to be determined even before an agreement for lease is finalised, the same would never form part of the rental income - no TDS u/s 194I - HC

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