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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

TDS u/s 194I - payment to CIDCO as lease premium - Once, the ...

Income Tax

December 27, 2016

TDS u/s 194I - payment to CIDCO as lease premium - Once, the payment is for acquisition of land rights and then, the same is to be reckoned as capital expenditure - No TDS - AT

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

  3. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

  4. Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

  5. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  6. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

  7. Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

  8. TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with...

  9. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...

  10. TDS u/s 194I - non deduction of TDS - no TDS is required to be deducted on such a premium paid for acquisition of rights in the land taken by way of lease from MMRDA - AT

 

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