No TDS liability u/s 194-I on lump sum lease premium or one-time ...

Circulars Income Tax

October 13, 2016

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

View Source

← Previous Next →

No TDS liability u/s 194-I on lump sum lease premium or one-time ...

Circulars Income Tax

October 13, 2016

You may also like:

TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as...

TDS on Lease premium u/s 194I - lease premium paid as a price for obtaining the lease – lease premium paid by the assessee not being in the nature of rent as...

Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

Waiver of pre deposit - renting versus lease premium - The premium is a one time lump sum payment whereas the lease comes into effect and as an interest created in the...

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

Liability of pay GST - lease renewal amount - premium on lease renewal - The applicant is liable to pay GST under Reverse Charge Mechanism (RCM) for lease renewal amount...

Addition on account of lump-sum lease charges received - lease transaction does not give an absolute ownership or title as it can be cancelled and re-entered - assessee...

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

TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by...

TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for...

Quick Updates: