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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area ...

Case Laws     Income Tax

March 21, 2023

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance and municipal charges, the CAM involves employment of separate staff and separate operations involved on day to day basis - Provisions for rent are governed by Section 194I and CAM charges by Section 194C - AT

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