TDS u/s 194I - CAM charges paid - There is no reason to ...

No Need to Differentiate Between Rent and CAM Charges for TDS u/s 194I if Paid Separately.

November 25, 2022

Case Laws     Income Tax     AT

TDS u/s 194I - CAM charges paid - There is no reason to distinguish between the nature of two payments made by the lessee to the lessor if lessor keeps rent to himself and the CAM charges are paid further by the lessor unless there is composite rent, inclusive of the CAM. Which is not the case, as admittedly they are paid under different clauses of the agreement and by separate invoices. - AT

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