TDS u/s 194I - Rent - lump sum lease payments or one time lease ...
Case Laws Income Tax
February 27, 2017
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 periodic rent, paid or paid or payable for acquisition of long term leasehold rights over land or any other property are not payments in the nature of rent within the meaning of Section 194-I of the Act - HC
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