Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C

Aero Club Vs DCIT (ITAT Delhi)

ITAT Delhi held that rent is subjected to TDS @ 10% under section 194-I of the Income Tax Act, whereas, Common Area Maintenance (CAM) charges are subjected to TDS @ 2% under section 194C of the Income Tax Act.

Facts- A survey u/s 133A(2A) of the Income Tax Act, 1961 was carried out in the case of Ambience group

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