No TDS liability u/s 194-I on lump sum lease premium or one-time ...
No TDS u/s 194-I for lump sum lease premiums not adjustable against periodic rent.
October 13, 2016
Circulars Income Tax
No TDS liability u/s 194-I on lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of long-term leasehold rights over land
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