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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS - Where the lease premium paid to PCNTDA was a pre-condition ...

Income Tax

June 14, 2016

TDS - Where the lease premium paid to PCNTDA was a pre-condition for entering into the lease agreement, the same not being paid consequent to the execution of the lease agreement, cannot be said to be payment in lieu of rent as envisaged under section 194-I - AT

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