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Ca Pareekshith Gururaj

Latest Posts by Ca Pareekshith Gururaj

Taxation of Upfront Lease Premium under a BOT Lease: Key Aspects

July 21, 2025 2769 Views 0 comment Print

Understand the income tax implications of upfront lease premiums in BOT leases for lessors and lessees, including taxability, TDS, and amortization rules.

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