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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

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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