#section 194I
Log in to FollowEvery article filed under the “section 194I” tag — analysis, news and updates.
167 articlesIncome Tax

Income Tax
Provisions for rent is governed by Section 194I & CAM charges by Section 194C
Income Tax

Income Tax
TDS Rate Chart for FY 2023-2024 (AY 2024-2025)
Income Tax

Income Tax
CAM charges cannot partake the character of rent – Section 194C TDS applicable
Income Tax

Income Tax
Annual lease payment to NOIDA Authority liable to Section 194I TDS
Income Tax

Income Tax
TDS on common area maintenance charges & Rent paid to distinct companies
Income Tax

Income Tax
TDS on Common Area Maintenance (CAM) charges deductible under Section 194C
Income Tax

Income Tax
TDS on Rentals: Section 194I, Section 194IB and Section 194IC
Income Tax

Income Tax
Section 194I TDS not applicable on AC maintenance, housekeeping, security & common area maintenance charges
Income Tax

Income Tax
Section 194IA is qua each transferee and not qua aggregate consideration
Income Tax

Income Tax
Discount cannot be equated with Rent to attract TDS under Section 194I
Income Tax

Income Tax
Amendment to Section 40(a)(ia) restricting disallowance to 30% is retrospective
Income Tax

Income Tax
TDS Rate Chart for FY 2022-23 / AY 2023-24 – Updated
Income Tax

Income Tax
Car hiring charges – TDS under Section 194I Or Section 194C?
Income Tax

Income Tax
