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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

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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